Hartford Annual Town & School Report by Town of Hartford, VT

HARTFORD VERMONT 2014 ANNUAL TOWN & SCHOOL REPORT

BUDGET DISCUSSION CANDIDATE’S NIGHT 7:00pm February 23, 2015 Hartford High School Auditorium

COMMUNITY DAY 10am—2pm February 28, 2015 Hartford High School Gymnasium

VOTING 7am—7pm March 3, 2015 Hartford High School Gymnasium

FLOOR MEETING 10am—2pm March 28, 2015 Hartford High School Gymnasium

MUNICIPAL TELEPHONE DIRECTORY CALL THE:

FOR ANSWERS ABOUT:

Town Manager’s Office – 8:00a.m.-5:00p.m. Monday-Friday (802) 295-9353/FAX (802) 295-6382

Town Administration

Animal Control Officer (802) 295-9425 Fire Department (802) 295-3232/FAX (802) 295-5143

Lost/Found/Problems

Fire Information (non-emergency) Ambulance Information (non-emergency)

Health Officer – 8:00a.m.-5:00p.m. Monday-Friday (802) 295-9353 or (802) 356-7297

Health Matters

Listers/Assessor – 8:30a.m. -4:30p.m. Mon-Thurs; 8:00a.m.-4:00p.m. Friday (802) 295-3077

Property Assessments

Planning & Development Department – 8:00a.m.-5:00p.m. Monday-Friday Zoning, Building Permits, Housing, (802) 295-3075 Community Development, Planning, Historic Preservation, Conservation Police Department (802) 295-9425/FAX (802) 295-5146 Public Works Department - 8:00a.m.-5:00p.m. Monday-Friday (802) 295-3622 (802) 295-9425

Police Information (non-emergency)

Water, Wastewater, Highway Emergency Nights & Weekends

Recycling/Landfill/Solid Waste Disposal - 8:00a.m.-4:00p.m. Monday-Saturday (802) 295-2673 (802) 295-5740 Parks & Recreation - 8:00a.m.-5:00p.m. Monday-Friday (802) 295-5036 (802) 295-3236 (802) 295-2863 (802) 295-2864

Recycling Permits & Regulations

Recreation Office Recreation Program Hotline Wendell A. Barwood Arena Sherman Manning Pool

Superintendent of Schools (802) 295-8600/FAX (802) 295-8602 Tax Collector - 8:00a.m.-5:00p.m. Monday-Friday (802) 295-9353 ext. 217 Finance/Tax/Treasurer’s Office - 8:00a.m.-5:00p.m. Monday-Friday (802) 295-3002 Town Clerk - 8:00a.m.-5:00p.m. Monday-Friday (802) 295-2785

Education

Delinquent Taxes

Current Taxes

Voter Registration, Certificates Marriages & Dog Licenses, Elections

EMERGENCY PHONE NUMBERS – FIRE, POLICE AND AMBULANCE – DIAL 9-1-1 TOWN OF HARTFORD WEB PAGE: www.hartford-vt.org

Warning for Annual Town Meeting March 3, 2015 & March 28, 2015

WARNING FOR ANNUAL TOWN MEETING

2015 Voting by Australian ballot is to be held on March 3, 2015 at the Hartford High School (Gymnasium). Budget discussion/candidates night is to be held on Monday, February 23, 2015 at 7:00 p.m. at the Hartford High School (Auditorium). The legal voters of the Town of Hartford are further notified that voter qualification, registration and absentee voting relative to said Annual Town Meeting shall be as provided in the Town Charter and chapters 43, 51, and 55 of title 17, Vermont Statutes Annotated. THE FOLLOWING ARTICLES WILL BE VOTED BY AUSTRALIAN BALLOT ON TUESDAY, MARCH 3, 2015. POLLS OPEN AT 7:00 A.M. EST AND CLOSE AT 7:00 P.M. EST. 1. To elect the following Town Officers for the ensuing year: Town Moderator for one year; Selectman for two years; Selectman for three years; Lister for one year; Lister for remaining two years of three years; Library Trustee for five years; Town Clerk for three year term; Library Trustee for five year; Trustee of Public Funds for two years; Trustee of Public Funds for three years. (By Australian ballot) 2. Shall the Town appropriate a total general fund expenditure for operating expenses of $15,719,770 of which $12,417,838 shall be raised by taxes, $3,201,932 by non-tax revenues and $100,000 from the unassigned fund balance. (By Australian ballot) 3. To vote to charge interest on overdue taxes at the rate of one percent (1%) per month or fraction thereof for the first three months and thereafter one and one half percent (1.5%) per month or fraction thereof from the due date of such tax as authorized by 32 V.S.A. 5136, and additional two percent (2%) collector’s fee of any delinquent balance as authorized by 32 V.S.A. 1674 on the date said taxes become delinquent and an additional two percent (2%) collector’s fee on remaining delinquent tax balances assessed one month following the due date. (By Australian ballot) 4. Shall the Town appropriate a sum not to exceed One Hundred Eighty Thousand ($180,000) Dollars for the purpose of continuing Curbside Recycling within the Town of Hartford. (By Australian ballot) 5. Shall the Town appropriate a sum of Seventy-Five Thousand Five Hundred Forty ($75,540) Dollars to Advance Transit for the purpose of providing public transportation services. (By Australian ballot) 6. Shall the Town appropriate the sum of Fifteen Thousand Four Hundred Fifty ($15,450) Dollars for the purpose of assisting various associations owning or in control of Cemeteries in said Town, to be divided as follows: Christian Street Cemetery Assoc.-Six Hundred ($600) Dollars Hartford Cemetery Assoc.-Seven Thousand Five Hundred ($7,500) Dollars Quechee Cemetery Assoc.-Two Thousand Four Hundred Fifty ($2,450) Dollars Mt. Olivet and St. Anthony's Cemeteries Assoc.-Four Thousand ($4,000) Dollars West Hartford Cemetery Assoc.-Nine Hundred ($900) Dollars (By Australian ballot) 7. Shall the Town appropriate the sum of Nine Thousand Five Hundred ($9,500) Dollars to be paid to The Family Place, to help support programs which benefit Hartford residents. (By Australian ballot) 8. Shall the Town appropriate the sum of Five Thousand ($5,000) Dollars for the purpose of helping to defray the expenses of the Hartford Historical Society in collecting, conserving and displaying the Town’s history. (By Australian ballot)

9. Shall the Town appropriate the sum of Seven Thousand ($7,000) Dollars for the purpose of helping to defray the expenses of operating and maintaining Headrest's information and referral and crisis intervention services. (By Australian ballot) 10. Shall the Town appropriate the sum of Nine Thousand Nine Hundred Ninety-Five ($9,995) Dollars to help support outpatient, mental health and substance abuse services by the staff of Health Care & Rehabilitation Services of Southeastern VT, Inc. (By Australian ballot) 11. Shall the Town appropriate the sum of Nine Thousand ($9,000) Dollars to Southeastern Vermont Community Action (SEVCA), Inc to assist Hartford in responding to the emergency needs of the community and providing all available and applicable services. (By Australian ballot) 12. Shall the Town appropriate the sum of Forty-One Thousand Eight Hundred Eighty Two ($41,882) Dollars to support the home health care and hospice care of patients in their homes by staff and volunteers of the Visiting Nurse and Hospice of Vermont and New Hampshire, Inc. (By Australian ballot) 13. Shall the Town appropriate the sum of Three Thousand Five Hundred ($3,500) Dollars for services provided by Windsor County Partners to Hartford young people. (By Australian ballot) 14. Shall the Town appropriate the sum of Two Thousand ($2,000) Dollars to Womenâ&#x20AC;&#x2122;s Information Service (WISE), Inc to help defray the cost of their operating budget. (By Australian ballot) 15. Shall the Town appropriate the sum of Seven Thousand Five Hundred ($7,500) Dollars to help support the mission of the Good Neighbor Health Clinic and The Red Logan Dental Clinic which provide free medical care and dental care to the uninsured whose household incomes are below 200% of the federal poverty level. (By Australian ballot) 16. Shall general obligation bonds of the Town of Hartford in an amount not to exceed Two Million One Hundred Forty Thousand Dollars ($2,140,000) be issued for the purpose of financing the Townâ&#x20AC;&#x2122;s cost of making certain public water system improvements, viz: replacement and upgrade of the Quechee Hartland Road water storage tank, water transmission main and appurtenances thereto, all at an estimated cost of Two Million One Hundred Forty Thousand Dollars ($2,140,000) to be paid from system rates, charges and revenues. (By Australian ballot) th

Dated at Hartford, Vermont this 29 day of January, 2015. SELECTBOARD MEMBERS OF THE TOWN OF HARTFORD Kenneth Parker Alex DeFelice Chuck Wooster Simon Dennis Sandra Mariotti Richard Grassi Matt Bucy

WARNING FOR ANNUAL FLOOR MEETING 2015 The citizens of Hartford who are legal voters in are hereby warned to meet at the Hartford High School (Hanley Gym) in said Town on Saturday, March 28, 2015, at 10:00 a.m. for the purpose of transacting Town business not involving voting by Australian ballot. Community Day is to be held on Saturday, February 28, 2015 at 10 a.m. at the Hartford High School (Gymnasium). The purpose of the Town business meeting being to decide by voice vote and/or discuss the following: 1. To receive the reports of the Town Officers. 2. To vote to collect Town General and Highway Tax and the Town School Districtâ&#x20AC;&#x2122;s Tax on real estate in two installments, the first being on or before August 14, 2015, and the second installment being on or before February 5, 2016 through the Treasurer. 3. To vote what compensation the Town will pay its Town officers from the General Fund, effective July 1, 2015 pursuant to 24 V.S.A., Section 932: Moderator $100 per annum; Board of Civil Authority $50 per diem; Listerâ&#x20AC;&#x2122;s $20.00 per hour; Treasurer $16,000 per annum; Town Clerk $63,499.96 per annum; Board of Selectmen $50 per meeting, with the Chairman receiving $300 additional per annum and the Vice-Chairman receiving $150 additional per annum; such officials will receive mileage reimbursement in the amount equivalent to the rate authorized by the IRS when a town vehicle is not available to them. rd

4. To vote to approve the 2015-2016 budget if disapproved at the March 3 , 2015 meeting. 5. Shall the Town appropriate the sum of Eight Hundred Sixty Nine ($869) Dollars for the purpose of supporting the activities of the Green Mountain Retired Senior Volunteer Program (RSVP). 6. Shall the Town appropriate the sum of Nine Hundred Ninety Nine ($999) Dollars to support the activities of Vermont Adult Learning in its work with adults in need of basic reading, writing, math, GED, and English language skills. 7. Shall the Town appropriate the sum of Nine Hundred Seventy Five ($975) Dollars to support the mission of the Vermont Association for the Blind and Visually Impaired (VABVI) in its work to help blind and visually impaired Vermonters achieve and maintain independence. 8. Shall the Town appropriate the sum of Eight Hundred Forty Five ($845) Dollars to help support the work of the Vermont Center for Independent Living in assisting Vermonters with disabilities to live as fully, productively and independently as possible. 9. To do any other necessary and proper non-binding business. *NOTE: The Annual Floor Meeting and the Annual Floor School District Meeting will both convene at 10:00AM. EST on Saturday, March 28, 2015. The Town Meeting will immediately recess and be held following the conclusion of the School meeting. Community Day is to be held on Saturday, February 28, 2015 at 10 a.m. at the Hartford High School (Gymnasium). rd

Dated at Hartford, Vermont this 3 day of February, 2015. SELECTBOARD MEMBERS OF THE TOWN OF HARTFORD Kenneth Parker Alex DeFelice

Chuck Wooster Simon Dennis

Sandra Mariotti Richard Grassi Matt Bucy

TOWN OF HARTFORD

Town and School 2014 Annual Report

Table of Contents Warning for Town Meetings ......................................... 1 Selectboard Report ...................................................... 6 Budget Reports .......................................................... 10

Town Officers & Department Head Reports

Board of Civil Authority .............................................. 59 Communications Department .................................... 59 Employee Service Program ....................................... 60 Fire Department ......................................................... 60 Health Officer ............................................................. 61 Listers’ and Assessor’s Report .................................. 61 Parks & Recreation Department ................................ 62 Planning & Development Services Department ........ 63 Zoning/Building Permits Police Department ..................................................... 65 Public Works Department .......................................... 66 Highway Division Solid Waste Division Wastewater Division Water Division Town Clerk ................................................................. 68 Treasurer ................................................................... 69 Vermont 2-1-1 ............................................................ 69 Town Statistics ........................................................... 70

Board, Commission & Library Reports

Connecticut River Joint Committee ........................... 73 Conservation Commission ......................................... 73 EC Fiber ..................................................................... 74 Energy Commission................................................... 75 Green Mountain Economic Development Corp. ........ 76 Hartford Business Revolving Loan Fund ................... 76 Historic Preservation Commission ............................. 77 Historical Society ....................................................... 78 Parks & Recreation Commission ............................... 79 Planning Commission ................................................ 79 Sister Cities Commission ........................................... 80 Town and School Meeting Commission .................... 80 Tree Board ................................................................. 81 Tree Warden .............................................................. 82 Two Rivers-Ottauquechee Regional Comm. ............. 82 Upper Valley River Subcommittee ............................. 83 Zoning Board of Adjustment ...................................... 83 Trustees of the West Hartford Public Library ............ 84 Hartford Village Public Library ................................... 85 Wilder Club and Public Library .................................. 85 Quechee Public Library ............................................. 86 Financial Report of Libraries ..................................... 87 Cemeteries Summary Report .................................... 88

Health and Social Services Reports

Advance Transit ..................................................... 91 Bugbee Senior Center............................................ 91 Good Neighbor Health Clinic ................................. 92 Green Mountain RSVP........................................... 92 Headrest ................................................................. 93 Health Care and Rehabilitation Services ............... 93 Southeastern Vermont Community Action ............. 93 The Family Place ................................................... 94 Vermont Adult Learning ......................................... 94 VT Assoc. for the Blind & Visually Impaired........... 95 Vermont Center for Independent Living ................. 95 Vermont Department of Health .............................. 96 Visiting Nurse Assoc. & Hospice of VT & NH ........ 96 Windsor County Partners ....................................... 97 Women’s Information Services (WISE).................. 97 Financials Reports of Health & Social Svc Org. .... 99

Miscellaneous Information

Report of Trustees of Public Funds ..................... 101 Delinquent Real Estate Taxes ............................. 102 Schedule of Delinquent Taxes ............................. 103 Town Debt Service ............................................... 104 Special Revenue & Reserve Funds ..................... 108 Grand List & Tax Statement ................................. 110 Tax Stabilization ................................................... 111 Abstract of the Grand List .................................... 112 Description of Non-Taxable Property ................... 113 Financial Reports ................................................. 118

School Reports

Warning for School District Meetings ................... 179 School Report Table of Contents ......................... 183

Minutes of Town and School Meetings

Results of Australian Ballot 3/4/2014. .................. 281 Boards & Commissions ........................................ 283 Hartford School District Calendar ........................ 284

Front Cover: The Board of Selectman would like to acknowledge Pat Stark, Records Information Specialist for the Town of Hartford for locating the cover photograph by Collamer Abbott. 5

Selectboard Report

SELECTBOARD REPORT TO THE HARTFORD COMMUNITY The past year has been an exciting one for our community as we complete projects that were approved by Hartford voters. The Maxfield Sports Complex, Wendell A. Barwood Arena, Municipal Building and the West Hartford Community Center and Library are all nearing completion, and are either in operation, or will be, within a few months of our March, 2015 Town Meeting. These facilities are all projected to come in within 1% of the estimated project costs as determined prior to the start of construction. By any measure, this is quite remarkable especially considering the fact that in each instance problems requiring additional work were uncovered or occurred while the projects were underway. Maxfield will soon be the home field location for the high school boys’ baseball and the girls’ softball teams. These two fields are arguably the best high school level baseball and softball fields in the state. Little league ball fields, soccer pitches, basketball and tennis courts round out the project and hold promise for both young athletes as well as users of all ages to have safe, convenient and appropriate places to play or exercise. Estimated to cost $4.1 million, this project is on target in terms of both schedule and budget. A required turning lane for traffic remains to be done. The Wendell A. Barwood Arena renovations are virtually complete except for some finish paving, landscaping and outside lighting, and are already serving the community’s interests for hockey and recreational skating as well as curling. This project, too, is on-budget coming in at a finished cost of approximately $2,950,000. With new lighting, roof, insulation, four new locker rooms, a splendid lobby and spacious restroom facilities, its remarkable revitalization has lifted it to the status of being one of the pre-eminent facilities of its kind in the Upper Valley. Destined to house many more activities and a variety of events throughout the course of the year, it stands as a shining example of what a community can do to improve and expand its assets and programs. All one needs to do is drive by the municipal building to see how the structure is coming to life; re-born as a stunning synthesis of heritage and modern functionality. Town offices and meeting spaces will be well worth the investment the community is making in this venerable structure. Plans call for town staff to move back into the building in time to resume operations in secure, bright, cheery new air-conditioned, st and draft-free space by May 1 . Last, but not least, the West Hartford Community Center and Library has also experienced a rebirth rising from a flood damaged hulk of a building to a beautiful convergence of the old library’s style and modern day design and functionality. The expansion is complete, the surrounding area is now developed into a village common/park, and doors have just now opened for the public to resume using the space both as a library and community center inviting many and varied other uses. We have been fortunate to augment the former site with the addition of surrounding land acquired through the FEMA Hazard Mitigation Program, and in so doing are able to create an inviting park-like setting for this jewel in the village. The Board has not been idle in terms of evaluating Hartford’s intermediate and long range needs with regards to capital improvements and expenditures. The Board has developed, with the very capable assistance of the staffs of the Finance, Planning, Parks and Recreation, Public Works and Public Safety departments, a “road map for the future” of Hartford in the form of a comprehensive capital improvements, projects and equipment plan. Many community needs are contained in the Capital Projects list including; reconstruction of the road leading to Fairview Terrace, upgrades or reconstruction of several bridges and major culverts in town, repair of the Wright reservoir dam and development of the Quechee Flood Remediation Pocket Parks. This document is a fluid summation of what staff and the Board believes needs to be done over the next twenty years. Hopefully, when combined with a similar exercise done by the School District, Hartford taxpayers will be able to reliably predict future costs of necessary upgrades to infrastructure and equipment, and be able to dovetail projects and spending related to the responsibilities of both entities. Issues of significance in terms of infrastructure the Board has dealt with over the past year include; determining the status of Ancient Roads in Hartford to comply with state law, defining the status of Wallace Road as a town road, thus resolving years of uncertainty about ownership of the road; working to 8

develop and implement a plan for “pocket parks” at the flood ravaged site of the covered bridge in Quechee village, and bringing to Town Meeting a proposal and request debt funding for the replacement of an aging water tank and water mains serving Quechee village. This $2.2 million project will add significant storage capacity and fire suppresion capability. New supply mains will replace old ones with more appropriately sized lines suited for current and future demands. Other significant actions that the Board has taken include extending the Town Manager’s employment contract, envisioning ways to resolve and fund the staffing needs of the Police, Fire, Parks and Recreation and Public Works departments, and hiring a new chief to lead the Police Department. These staffing additions will allow the fundamental services of the town to continue in a safe and sustainable manner. In addition, the Board held an important workshop to better understand and respond to a growing substance use and addiction problem plaguing Hartford and the Upper Valley. This initiative led to the inclusion of funding for a drug detective and drug dog within the FY 2015-2016 budget. The sense that Hartford is on the verge of an unprecedented period of growth in the commercial sector of the Grand List is palpable. Projects that have been completed, are under construction, or are in late stages of the planning approval process have or will result in several new commercial structures being built in Hartford. These include; King Arthur Flour’s Fulfillment Center in Wilder, Blodgett Supply’s new facility on Hartford Avenue, DEW’s new four story office building on Prospect Street, substantial renovation and redevelopment of the former American Legion Building on South Main Street, and a new home for Northern Stage in the form of a theater complex on Gates Street. Each of these projects represents positive and significant contributors to the vitality and economic growth of our community. At present, our community has a vibrancy that is unmatched in the Upper Valley. Revitalization of downtown White River Junction village continues at a growing pace. West Hartford village continues to recover from the destructive effects of Tropical Storm Irene. The turnover of large portions of the SykesMountain Avenue area real estate portends promise for further positive development creating jobs and strengthening the economy. These are but a few examples of ways Hartford is fast becoming the place to be for business, work, education and a pleasing, balanced lifestyle in the Upper Valley. We would be remiss if we didn’t mention the incredible challenges we face as a community in terms of balancing demand to fund various departments, programs and capital needs. Sustaining current levels of municipal services is becoming increasingly more difficult each year. We’re hopeful some of the new construction in our community coupled with a turnaround in our economy will yield growth in our grand list over the next several years. In several ways we as a board came to realize`the need to add staff back in place in order to provide appropriate levels of public safety, highway and municipal services, while also living up to the commitment we as a community have made to our employees to provide a modest (3%) increase of their pay. The budget we have passed on to voters to approve for FY 2015-2016 represents an increase over last year’s appropriation. With that being said, the significant increase you are experiencing in your tax bill is largely due to three items; 1.) the aforementioned pay increase for all town employees per the collective bargaining agreements that have been negotiated with the unions; 2.) the addition or reinstatement of six much needed positions in the police, fire, Public Works, and Parks and Recreation departments; and, 3.) commencement of bond amortization for the Joint Recreation Facilities Bond (Maxfield, WABA, etc.), Municipal Building Renovations Bond, and the West Hartford Community Center and Library Bond voters have approved over the past two years. Thankfully, our health insurance premium expense did not increase this year, but there are no gurantees that will be the case in the future. The continued support and involvement of citizens of Hartford is much appreciated by your board. We encourage and welcome comments and input from you as we continue our work on your behalf to enable Hartford to prosper and evolve as a balanced, cohesive community. Sincerely, Kenneth Parker, Chair Alex DeFelice, Chair Chuck Wooster, Secretary

Simon Dennis Sandra Mariotti

Richard Grassi Matt Bucy

TOWN OF HARTFORD 2015/2016 MUNICIPAL BUDGET GENERAL FUND EXPENSES (FUND 10) PLAN YOUR WORK – WORK YOUR PLAN

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

GENERAL FUND - 10 A - GENERAL GOVERNMENT 111 - LEGISLATIVE 10-111-101-0000

LS - Selectboard's Salary

8,650

8,580

10,515

7,580

15,150

4,635

10-111-119-0000

LS - Payroll Accrual

1,218

8,650

9,798

10,515

7,580

15,150

4,635

44.08%

LS - FICA LS - Benefits accrual

656 0

656 93

804 0

580 0

1,159 0

355 0

44.15% -

Sub Total:

656

750

804

580

1,159

355

44.15%

LS - Trav. & Mtgs. LS - Advertising LS - Recruit./Train. LS - Contract Services LS - Material & Supplies LS - Prop. & Liab. Ins.

200 2,000 500 0 250 85

401 4,098 404 161 885 14,159

1,400 3,000 2,000 0 200 90

137 1,477 0 0 300 7,019

500 3,000 500 0 850 15,398

(900) 0 (1,500) 0 650 15,308

-64.29% 0.00% -75.00% 325.00% 17008.89%

Sub Total:

3,035

20,108

6,690

8,932

20,248

13,558

202.66%

12,341

30,656

18,009

17,092

36,557

18,548

102.99%

Sub Total: 10-111-210-0000 10-111-290-0000

10-111-311-0000 10-111-312-0000 10-111-315-0000 10-111-318-0000 10-111-323-0000 10-111-418-0000

Total - LS (111):

44.08% -

115 - BOARDS & COMMISSIONS (Appointed by Governing Body) 10-115-101-0100 10-115-101-0200 10-115-101-0300 10-115-101-0400 10-115-101-0500 10-115-101-0600 10-115-418-0000

BC - Energy Commission BC - Tree Board BC - High Speed Comm. BC - Recreation Comm. BC - WRJ Design Review Board BC - Town Meeting Committee BC - Prop. & Liab. Ins.

1,000 500 500 100 100 2,000 50

590 16 0 0 0 5,386 0

1,000 500 0 100 0 2,000 33

0 0 0 0 0 0 0

1,000 500 0 100 0 2,000 31

0 0 0 0 0 0 (2)

0.00% 0.00% 0.00% 0.00% -6.06%

Sub Total:

4,250

5,992

3,633

3,631

(2)

-0.06%

Total - B&C (115):

4,250

5,992

3,633

3,631

(2)

-0.06%

121 - EXECUTIVE 10-121-101-0100 10-121-101-0150 10-121-101-0200 10-121-101-0300 10-121-101-0500 10-121-101-0600 10-121-119-0000

10-121-210-0000 10-121-220-0000 10-121-220-0100 10-121-225-0000 10-121-230-0000 10-121-240-0000 10-121-250-0000 10-121-260-0000 10-121-270-0000 10-121-290-0000

EX - Manager Sal. ES - Asst. Town Manager EX - Exec. Asst. Sal. EX - Admin. Asst. Sal. EX - Welcome Center Staff EX - Shared Personnel (Town/HSD) EX - Payroll Accrual

110,040 0 54,829 27,716 20,821 30,000 0

108,328 0 51,501 29,456 21,100 0 1,206

113,329 0 56,493 28,541 20,821 0 0

40,451 0 19,517 14,535 7,192 0 0

116,741 0 58,198 26,310 21,554 0 0

3,412 0 1,705 (2,231) 733 0 0

3.01% 3.02% -7.82% 3.52% -

Sub Total:

243,406

211,591

219,184

81,696

222,803

3,619

1.65%

EX - FICA EX - Health Ins. EX - Health Ins.(Employee Share) EX - HRA/CCC Expense EX - Dental Ins. EX - Life Ins. EX - Work. Comp. EX - Retirement EX - AD & D EX - Ben. Accrual

18,620 27,568 (1,463) 8,776 4,731 996 1,056 17,806 34 0

15,390 14,824 0 9,890 3,152 677 896 16,688 62 416

16,768 23,916 (2,841) 3,237 3,048 830 881 15,868 27 0

5,902 5,573 0 0 1,057 329 1,360 7,714 7 0

17,045 24,936 (2,897) 9,900 3,048 570 899 16,100 27 0

277 1,020 (56) 6,663 0 (260) 18 232 0 0

1.65% 4.26% 1.97% 205.84% 0.00% -31.33% 2.04% 1.46% 0.00% -

Sub Total:

78,124

61,994

61,734

21,941

69,628

7,894

12.79%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133

ACCT. # (B)

10-121-311-0000 10-121-312-0000 10-121-313-0000 10-121-314-0000 10-121-315-0000 10-121-318-0000 10-121-318-0100 10-121-318-0500 10-121-318-0510 10-121-318-0600 10-121-318-0610 10-121-319-0000 10-121-320-0000 10-121-321-0000 10-121-322-0000 10-121-323-0000 10-121-324-0000 10-121-330-0000 10-121-331-0000 10-121-340-0000 10-121-418-0000 10-121-418-0100

DESCRIPTION (C)

EX - Trav. & Mtgs. EX - Advertising EX - Membership/Dues EX - Books & Periodicals EX - Recruit./Train. EX - Contract Ser. EX - Contract Ser. - Netwk. EX - Contract Ser. - Wel. Ctr. Oper. EX - Wel Ctr. - Inventory Purchased EX - Cont Svcs - Parking Rental EX - Cont Svcs - Traffic Control EX - Oper./Gas EX - Equip. Maintenance EX - Rep. & Maint.-Veh. EX - Postage EX - Material & Supplies EX - Telephone EX - Office Equip. EX - Dept. Equip. EX - Emp. Awards/Banq. EX - Prop. & Liab. Ins. EX - Retiree Health Ins.

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

2,000 3,500 12,251 1,125 550 0 8,360 20,586 0 4,800 18,045 1,600 5,200 350 6,481 8,537 3,000 1,400 0 7,827 7,103 8,587

2,208 1,598 12,429 221 26 2,694 4,178 19,195 8,490 3,100 2,800 1,020 4,631 427 4,676 7,940 5,885 0 17,975 3,785 29,990 8,586

3,000 2,600 12,475 1,100 550 0 0 18,100 10,000 4,800 18,045 1,600 5,200 350 4,181 7,030 3,000 10,000 5,600 5,600 30,473 14,219

Sub Total:

121,302

141,853

Total - EX (121):

442,832

415,439

88 0 17,527 75 298 375 0 8,374 913 400 1,600 42 2,317 2,809 930 1,355 0 0 500 15,127 3,368

2,500 2,000 12,475 500 300 25,000 0 18,100 10,000 3,500 18,045 1,200 5,200 350 4,500 7,000 3,000 0 2,500 6,295 32,853 13,820

(500) (600) 0 (600) (250) 25,000 0 0 0 (1,300) 0 (400) 0 0 319 (30) 0 (10,000) (3,100) 695 2,380 (399)

-16.67% -23.08% 0.00% -54.55% -45.45% 0.00% 0.00% -27.08% 0.00% -25.00% 0.00% 0.00% 7.63% -0.43% 0.00% -100.00% -55.36% 12.41% 7.81% -2.81%

157,923

56,098

169,138

11,215

7.10%

438,841

159,734

461,569

22,728

5.18%

131 - ELECTIONS AND ELECTION ADMINISTRATION 10-131-101-0000 10-131-119-0000

10-131-210-0000 10-131-290-0000

10-131-311-0000 10-131-312-0000 10-131-318-0000 10-131-323-0000 10-131-418-0000

EA - Salaries EA - Payroll Accrual

4,075 0

2,848 161

7,525 0

2,750 0

4,600 0

(2,925) 0

-38.87% -

Sub Total:

4,075

3,010

7,525

2,750

4,600

(2,925)

-38.87%

EA - FICA EA - Ben. Accrual

312 0

216 11

383 0

210 0

352 0

(31) 0

-8.09% -

Sub Total:

312

227

383

210

352

(31)

-8.09%

EA - Trav. & Mtgs. EA - Advertising EA - Contract Ser. EA - Material & Supplies EA - Prop. & Liab. Ins.

50 250 1,800 2,100 83

0 215 976 1,901 78

50 600 4,900 2,700 50

0 0 3,180 960 40

0 250 1,900 2,225 93

(50) (350) (3,000) (475) 43

-100.00% -58.33% -61.22% -17.59% 86.00%

Sub Total:

4,283

3,171

8,300

4,180

4,468

(3,832)

-46.17%

Total - EA (131):

8,670

6,407

16,208

7,141

9,420

(6,788)

-41.88%

LE - Counsel Fees

25,000

88,657

25,000

38,348

45,000

20,000

80.00%

Total - LE (141):

25,000

88,657

25,000

38,348

45,000

20,000

80.00%

VS - Clerk(s) Sal. VS - Payroll Accrual

94,058 0

94,709 388

96,886 0

33,472 0

99,819 0

2,933 0

3.03% -

Sub Total:

94,058

95,097

96,886

33,472

99,819

2,933

3.03%

VS - FICA VS - Health Ins. VS - Health Ins.(Employee Share) VS - HRA/CCC Expense VS - Dental Ins.

7,196 12,028 (1,203) 3,957 890

7,128 12,921 0 4,459 1,224

7,412 17,514 (2,628) 6,474 838

2,523 5,153 0 0 408

7,636 17,854 (2,678) 6,500 838

141 - LEGAL EXPENSES 10-141-318-0000

151 - VITAL STATISTICS 10-151-101-0000 10-151-119-0000

10-151-210-0000 10-151-220-0000 10-151-220-0100 10-151-225-0000 10-151-230-0000

224 340 (50) 26 0

3.02% 1.94% 1.90% 0.40% 0.00%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199

10-151-240-0000 10-151-250-0000 10-151-260-0000 10-151-270-0000 10-151-290-0000

10-151-311-0000 10-151-312-0000 10-151-313-0000 10-151-316-0000 10-151-318-0000 10-151-318-0200 10-151-318-0400 10-151-320-0000 10-151-322-0000 10-151-323-0000 10-151-324-0000 10-151-331-0000 10-151-418-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

VS - Life Ins. VS - Work. Comp. VS - Retirement VS - AD & D VS - Ben. Accrual

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

664 395 7,524 22 0

547 181 6,949 50 245

664 426 7,750 22 0

230 64 2,803 8 0

456 439 7,985 22 0

(208) 13 235 0 0

-31.33% 3.05% 3.03% 0.00% -

Sub Total:

31,473

33,705

38,472

11,189

39,052

580

1.51%

VS - Trav. & Mtgs. VS - Advertising VS - Member./Dues VS - State Payments VS - Contracted Services VS - Document Restoration VS - Digital Imaging VS - Equip. Maintenance VS - Postage VS - Material & Supplies VS - Telephone VS - Dept. Equip. VS - Prop. & Liab. Ins.

50 150 60 7,738 750 20,000 20,000 800 2,500 5,000 1,000 1,400 802

0 0 0 6,593 0 43 4,332 8 2,932 5,163 2,193 1,186 760

50 100 50 7,350 0 10,000 10,000 200 3,000 6,000 1,000 2,000 806

0 0 40 856 0 0 0 0 410 1,742 489 0 391

50 100 60 7,000 0 10,000 10,000 200 3,000 6,500 2,000 0 998

0 0 10 (350) 0 0 0 0 0 500 1,000 (2,000) 192

Sub Total:

60,250

23,210

40,556

3,929

39,908

(648)

185,781

152,012

175,914

48,590

178,779

2,865

1.63%

Total - VS (151):

0.00% 0.00% 20.00% -4.76% 0.00% 0.00% 0.00% 0.00% 8.33% 100.00% -100.00% 23.82% -1.60%

161 - GENERAL SERVICES (Town Offices) 10-161-318-0000 10-161-321-0000 10-161-323-0000 10-161-327-0000 10-161-328-0000 10-161-329-0000 10-161-331-0000 10-161-418-0000

GS - Contract Ser. GS - Rep. & Maint. GS - Material & Supplies GS - Building Heat GS - Water/Sewer GS - Electricity GS - Dept. Equip. GS - Prop. & Liab. Ins.

41,191 4,450 2,500 18,455 1,200 9,000 500 6,455

31,233 2,061 2,054 18,766 1,221 7,636 0 6,081

38,666 1,500 2,500 18,500 1,200 9,000 500 6,411

12,267 0 526 0 0 0 0 3,111

14,700 1,000 2,500 18,500 1,200 9,000 500 15,857

(23,966) (500) 0 0 0 0 0 9,446

-61.98% -33.33% 0.00% 0.00% 0.00% 0.00% 0.00% 147.34%

Sub Total:

83,751

69,054

78,277

15,905

63,257

(15,020)

-19.19%

Total - GS (161):

83,751

69,054

78,277

15,905

63,257

(15,020)

-19.19%

FA - Salaries FA - Payroll Accrual FA - Overtime

197,793 0 0

154,743 467 856

161,763 0 0

55,861 0 29

162,543 0 800

780 0 800

0.48% -

Sub Total:

197,793

156,066

161,763

55,891

163,343

1,580

0.98%

171 - FINANCIAL ADMINISTRATION 10-171-101-0000 10-171-119-0000 10-171-120-0000

10-171-210-0000 10-171-220-0000 10-171-220-0100 10-171-225-0000 10-171-230-0000 10-171-240-0000 10-171-250-0000 10-171-260-0000 10-171-270-0000 10-171-290-0000

10-171-311-0000 10-171-313-0000 10-171-314-0000 10-171-315-0000

FA - FICA FA - Health Ins. FA - Health Ins.(Employee Share) FA - HRA/CCC Expense FA - Dental Ins. FA - Life Ins. FA - Work. Comp. FA - Retirement FA - AD & D FA - Ben. Accrual

15,130 33,988 (3,399) 7,273 3,113 1,178 831 14,823 39 0

11,516 29,078 0 8,196 2,514 733 399 9,144 67 463

12,069 37,546 (5,632) 8,740 2,433 896 694 11,622 30 0

4,210 9,243 0 0 741 210 687 4,154 7

12,495 34,486 (5,173) 8,200 2,093 616 715 11,684 30 0

426 (3,060) 459 (540) (340) (280) 21 62 0 0

3.53% -8.15% -8.15% -6.18% -13.97% -31.25% 3.03% 0.53% 0.00% -

Sub Total:

72,976

62,110

68,398

19,251

65,146

(3,252)

-4.75%

5,100 700 200 2,200

3,378 616 0 1,131

5,100 700 200 2,200

0 430 0 657

5,250 700 200 2,200

FA - Trav. & Mtgs. FA - Member./Dues FA - Books & Periodicals FA - Recruit./Train.

150 0 0 0

2.94% 0.00% 0.00% 0.00%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

ACCT. # (B)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

200

10-171-318-0000

FA - Contract Ser.

11,000

17,902

23,650

1,793

26,250

2,600

10.99%

201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265

10-171-318-0100 10-171-320-0000 10-171-322-0000 10-171-323-0000 10-171-324-0000 10-171-330-0000 10-171-418-0000 10-171-418-0100

FA - Treasurer Expenses FA - Equipment Main. FA - Postage FA - Material & Supplies FA - Telephone FA - Office Equip. FA - Prop. & Liab. Ins. FA - Retiree Health Ins.

500 1,500 2,800 4,500 1,400 3,400 1,612 13,480

212 1,530 2,174 4,695 2,244 3,117 1,571 13,277

500 1,500 2,800 3,700 900 3,500 1,712 26,400

35 265 1,195 1,883 520 2,295 829 1,256

500 1,725 2,500 4,400 2,300 1,900 1,526 29,972

0 225 (300) 700 1,400 (1,600) (186) 3,572

0.00% 15.00% -10.71% 18.92% 155.56% -45.71% -10.86% 13.53%

Sub Total:

48,392

51,845

72,862

11,158

79,423

6,561

9.00%

319,161

270,021

303,023

86,299

307,912

4,889

1.61%

AS - Contract Ser. AS - Postage

38,600 500

44,974 343

41,600 600

0 0

39,200 500

(2,400) (100)

-5.77% -16.67%

Sub Total:

39,100

45,317

42,200

39,700

(2,500)

-5.92%

Total - AS (173):

39,100

45,317

42,200

39,700

(2,500)

-5.92%

PV - Salaries PV - Payroll Accrual

117,471 0

116,516 470

120,900 0

40,559 0

127,949 0

7,049 0

5.83% -

Sub Total:

117,471

116,986

120,900

40,559

127,949

7,049

5.83%

Total - FA (171): 173 - AUDITING SERVICES 10-173-318-0000 10-173-322-0000

174 - PROPERTY VALUATION 10-174-101-0000 10-174-119-0000

10-174-210-0000 10-174-220-0000 10-174-220-0100 10-174-225-0000 10-174-230-0000 10-174-240-0000 10-174-250-0000 10-174-260-0000 10-174-270-0000 10-174-290-0000

10-174-311-0000 10-174-312-0000 10-174-313-0000 10-174-314-0000 10-174-315-0000 10-174-318-0000 10-174-320-0000 10-174-322-0000 10-174-323-0000 10-174-324-0000 10-174-330-0000 10-174-418-0000

PV - FICA PV - Health Ins. PV - Health Ins.(Employee Share) PV - HRA/CCC Expense PV - Dental Ins. PV - Life Ins. PV - Work. Comp. PV - Retirement PV - AD & D PV - Ben. Accrual

8,987 12,028 (1,203) 5,320 890 664 478 9,117 22 0

8,749 12,921 0 5,995 853 547 325 8,449 50 265

9,249 17,515 (2,628) 6,474 838 664 516 9,392 22 0

3,034 5,153 0 0 290 230 178 3,397 8 0

9,789 17,854 (2,678) 6,000 838 456 532 9,676 22 0

540 339 (50) (474) 0 (208) 16 284 0 0

5.84% 1.94% 1.90% -7.32% 0.00% -31.33% 3.10% 3.02% 0.00% -

Sub Total:

36,303

38,153

42,042

12,290

42,489

447

1.06%

PV - Trav. & Mtgs. PV - Advertising PV - Mem. & Dues PV - Books & Periodicals PV - Recruit./Train. PV - Contract Ser. PV - Equip. Main./Off. PV - Postage PV - Material & Supplies PV - Telephone PV - Office Equip. PV - Prop. & Liab. Ins.

800 200 250 500 900 15,535 300 1,500 900 900 1,000 1,100

149 63 540 681 1,310 15,464 308 997 441 2,049 0 977

800 100 250 650 900 13,500 100 1,700 400 800 1,000 971

0 0 0 0 0 3,918 74 189 8 505 0 471

800 100 540 650 1,350 15,975 100 1,500 450 2,100 1,100 1,098

0 0 290 0 450 2,475 0 (200) 50 1,300 100 127

0.00% 0.00% 116.00% 0.00% 50.00% 18.33% 0.00% -11.76% 12.50% 162.50% 10.00% 13.08%

Sub Total:

23,885

22,979

21,171

5,164

25,763

4,592

21.69%

177,659

178,118

184,113

58,014

196,201

12,088

6.57%

Total - PV (174): 175 - TAX COLLECTION 10-175-101-0000 10-175-119-0000

TC - Salaries TC - Payroll Accrual

14,924 0

14,033 (283)

15,368 0

0 0

14,167 0

(1,201) 0

-7.81% -

Sub Total:

14,924

13,750

15,368

14,167

(1,201)

-7.81%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331

10-175-210-0000 10-175-220-0000 10-175-220-0100 10-175-225-0000 10-175-230-0000 10-175-240-0000 10-175-250-0000 10-175-260-0000 10-175-270-0000 10-175-290-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

TC - FICA TC - Health Ins. TC - Health Ins.(Employee Share) TC - HRA/CCC Expense TC - Dental Ins. TC - Life Ins. TC - Work. Comp. TC - Retirement TC - AD & D TC - Ben. Accrual

1,142 1,313 0 606 552 116 63 1,194 5 0

1,073 0 0 683 235 83 40 1,085 8 (52)

1,176 963 0 0 266 116 68 1,229 4 0

0 0 0 0 0 0 0 0 0 0

1,084 1,313 0 0 266 80 62 1,133 4 0

(92) 350 0 0 0 (36) (6) (96) 0 0

-7.82% 36.34% 0.00% -31.03% -8.82% -7.81% 0.00% -

Sub Total:

4,991

3,154

3,822

3,942

120

3.14%

TC - Trav. & Mtgs. TC - Advertising TC - Recruit./Train. TC - Contract Ser. - Legal TC - Postage TC - Prop. & Liab. Ins.

50 2,000 0 2,500 2,000 150

0 233 0 2,799 1,056 141

100 2,000 0 2,500 1,500 148

0 0 0 374 167 72

100 1,000 500 3,000 1,500 161

Sub Total:

6,700

4,229

6,248

613

6,261

26,615

21,133

25,438

613

24,370

(1,068)

-4.20%

IT - Salaries IT - Payroll Accrual

0 0

79,192 683

59,072 0

27,451 0

84,240 0

25,168 0

42.61% -

Sub Total:

79,875

59,072

27,451

84,240

25,168

42.61%

IT - FICA IT - Health Ins. IT - Health Ins.(Employee Share) IT - HRA/CCC Expense IT - Dental Ins. IT - Life Ins. IT - Work. Comp. IT - Retirement IT - AD & D IT - Ben. Accrual

0 0 0 0 0 0 0 0 0 0

6,084 0 0 0 213 273 223 4,514 25 114

4,519 3,750 0 0 759 332 260 4,726 11 0

2,128 0 0 0 145 115 121 1,782 4 0

6,444 3,750 0 0 759 228 371 6,739 11 0

1,925 0 0 0 0 (104) 111 2,013 0 0

42.60% 0.00% 0.00% -31.33% 42.69% 42.59% 0.00% -

Sub Total:

11,447

14,357

4,295

18,302

3,945

27.48%

10-181-311-0000 10-181-313-0000 10-181-318-0000

IT - Trav. & Mtgs. IT - Member./Dues IT - Contract Ser.

0 0 0

0 0 2,670

500 100 38,260

0 0 14,166

500 100 42,950

0 0 4,690

0.00% 0.00% 12.26%

10-181-320-0000 10-181-323-0000 10-181-324-0000 10-181-330-0000 10-181-331-0000 10-181-418-0000

IT - Equipment Main. IT - Material & Supplies IT - Telephone IT - Office Equip. IT - Dept. Equip. IT - Prop. & Liab. Ins.

0 0 0 0 0 0

0 387 973 0 560 0

350 100 0 0 3,575 0

360 74 300 654 0 0

0 300 0 0 6,300 511

(350) 200 0 0 2,725 511

-100.00% 200.00% 76.22% -

Sub Total:

4,589

42,885

15,554

50,661

7,776

18.13%

Total - IT (181):

95,911

116,314

47,300

153,203

36,889

31.72%

1,325,160

1,378,716

1,426,970

479,035

1,519,599

92,629

6.49%

10-175-311-0000 10-175-312-0000 10-175-315-0000 10-175-318-0000 10-175-322-0000 10-175-418-0000

Total - TC (175):

0 (1,000) 500 500 0 13 13

0.00% -50.00% 20.00% 0.00% 8.78% 0.21%

181 - INFORMATION TECHNOLOGY 10-181-101-0000 10-181-119-0000

10-181-210-0000 10-181-220-0000 10-181-220-0100 10-181-225-0000 10-181-230-0000 10-181-240-0000 10-181-250-0000 10-181-260-0000 10-181-270-0000 10-181-290-0000

Total - Gen. Government: B - PUBLIC SAFETY POLICE DEPARTMENT 211 - POLICE ADMINISTRATION

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397

ACCT. # (B)

10-211-102-0000 10-211-103-0000 10-211-104-0000 10-211-105-0000 10-211-107-0000 10-211-109-0000 10-211-112-0100 10-211-116-0000 10-211-119-0000 10-211-120-0000 10-211-121-0000

DESCRIPTION (C)

PD - Sal. - Chief & Dep. PD - Sal. - Captain PD - Sal. - Sergeant PD - Sal. - Detective PD - Sal. - Patrol PD - Sal. - Admin. Sec. PD - Sal. - Comm. Ser. Off. PD - Sal. - Holiday PD - Sal. - Payroll Accrual PD - Sal. - Overtime PD - Sal. - Overtime-Grants Sub Total:

10-211-210-0000 10-211-220-0000 10-211-220-0100 10-211-225-0000 10-211-230-0000 10-211-240-0000 10-211-250-0000 10-211-260-0000 10-211-270-0000 10-211-290-0000

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

86,133 66,123 224,640 105,330 556,685 55,682 18,886 51,237 0 71,900 0

205,587 0 226,347 130,462 537,367 50,841 18,876 43,341 789 100,236 8,947

176,634 0 239,158 160,867 561,904 38,272 12,162 51,237 0 117,000 0

73,011 0 86,075 56,321 158,182 12,596 6,603 9,480 0 49,793 377

246,960 0 245,087 210,579 567,634 41,747 20,041 51,237 0 117,000 0

70,326 0 5,929 49,712 5,730 3,475 7,879 0 0 0 0

39.81% 2.48% 30.90% 1.02% 9.08% 64.78% 0.00% 0.00% -

1,236,616

1,322,793

1,357,234

452,438

1,500,285

143,051

10.54%

PD - FICA PD - Health Ins. PD - Health Ins.(Employee Share) PD - HRA/CCC Expense PD - Dental Ins. PD - Life Ins. PD - Work. Comp. PD - Retirement PD - AD & D PD - Ben. Accrual

94,479 202,485 (16,234) 55,086 23,889 7,526 57,663 88,309 250 0

99,662 155,459 0 62,077 18,409 5,924 45,979 90,662 540 1,724

100,768 238,340 (33,452) 56,485 18,454 7,326 66,929 93,504 243 0

34,222 58,535 0 0 6,752 2,262 24,368 33,715 74 0

111,711 292,337 (35,958) 62,100 23,136 5,629 72,189 103,704 272 0

10,943 53,997 (2,506) 5,615 4,682 (1,697) 5,260 10,200 29 0

10.86% 22.66% 7.49% 9.94% 25.37% -23.16% 7.86% 10.91% 11.93% -

Sub Total:

513,453

480,435

548,597

159,929

635,120

86,523

15.77%

10-211-311-0000 10-211-312-0000 10-211-313-0000 10-211-314-0000 10-211-315-0000 10-211-317-0000 10-211-318-0000 10-211-319-0000 10-211-320-0000 10-211-320-0100 10-211-321-0000 10-211-321-0100 10-211-322-0000 10-211-323-0000 10-211-324-0000 10-211-326-0000 10-211-327-0000 10-211-328-0000 10-211-329-0000 10-211-330-0000 10-211-331-0000

PD - Trav. & Mtgs. PD - Advertising PD - Member./Dues PD - Books & Periodicals PD - Recruit./Train. PD - Permits & Licenses PD - Contract Ser. PD - Equip. Oper. - Gas PD - Equip. Maintenance PD - Comm. Equip. PD - Rep. & Maint. - Veh. PD - Rep. & Maint. - Bldgs. PD - Postage PD - Materials & Supplies PD - Telephones PD - Uniforms PD - Building Heat PD - Water/Sewer PD - Electricity PD - Office Equip. PD - Dept. Equip.

3,700 1,000 325 500 23,300 150 18,940 53,838 1,000 22,155 20,000 10,750 1,500 15,000 7,500 27,000 12,600 2,100 10,000 7,000 72,900

3,437 1,730 660 943 20,556 0 21,865 50,473 1,238 27,624 20,336 4,423 1,425 14,295 15,399 19,664 9,593 1,113 11,299 1,026 82,585

5,000 500 800 750 30,500 0 18,650 61,400 1,000 91,155 23,500 10,000 1,500 17,000 15,000 22,850 10,800 2,100 10,000 8,500 72,700

891 237 400 423 11,706 0 5,305 4,239 1,082 73,759 8,635 6,286 302 3,897 2,787 14,007 2,953 574 2,719 6,294 64,823

5,000 500 800 750 40,000 0 17,100 61,945 1,000 37,048 23,500 12,164 1,500 17,000 8,040 28,850 10,800 2,100 11,700 18,578 89,400

0 0 0 0 9,500 0 (1,550) 545 0 (54,107) 0 2,164 0 0 (6,960) 6,000 0 0 1,700 10,078 16,700

0.00% 0.00% 0.00% 0.00% 31.15% -8.31% 0.89% 0.00% -59.36% 0.00% 21.64% 0.00% 0.00% -46.40% 26.26% 0.00% 0.00% 17.00% 118.56% 22.97%

10-211-331-0100 10-211-331-0200 10-211-418-0000 10-211-418-0100

PD - Dept Equip-Capital Reserve PD - Dept Equip - Grant PD - Prop. & Liab. Ins. PD - Retiree Health Ins.

0 0 67,818 40,591

28,190 32,532 66,439 46,731

0 0 71,436 67,643

0 16,855 35,322 17,968

0 0 79,371 61,870

0 0 7,935 (5,773)

11.11% -8.53%

419,667

483,576

542,784

281,465

529,016

(13,768)

-2.54%

2,169,736

2,286,804

2,448,615

893,831

2,664,421

215,806

8.81%

Sub Total: Total - PD (211):

212 - SPECIAL POLICE (Reimburseable Outside Details) 10-212-101-0000 10-212-119-0000

10-212-210-0000

SP - Salaries SP - Payroll Accrual

14,000 0

6,421 (460)

14,000 0

11,017 0

14,000 0

0 0

0.00% -

Sub Total:

14,000

5,961

14,000

11,017

14,000

0.00%

SP - FICA

1,071

491

1,071

843

1,071

0.00%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464

10-212-250-0000 10-212-260-0000 10-212-290-0000

DESCRIPTION (C)

SP - Work. Comp. SP - Retirement SP - Ben. Accrual Sub Total: Total - SP (212):

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit 980 980 0

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

227 401 (88)

755 980 0

594 523 0

755 980 0

0 0 0

0.00% 0.00% -

3,031

1,031

2,806

1,959

2,806

0.00%

17,031

6,992

16,806

12,977

16,806

0.00%

214 - COMMUNITY RESTORATIVE JUSTICE CENTER 10-214-101-0000 10-214-119-0000

10-214-210-0000 10-214-250-0000 10-214-290-0000

10-214-311-0000 10-214-312-0000 10-214-315-0000 10-214-318-0000 10-214-318-0100 10-214-318-0600 10-214-322-0000 10-214-323-0000 10-214-324-0000

JC - Salaries JC - Payroll Accrual

64,395 0

49,968 (1,176)

0 0

Sub Total:

64,395

48,791

JC - FICA JC - Work. Comp. JC - Ben. Accrual

4,927 270 0

4,621 170 (95)

0 0 0

Sub Total:

5,197

4,695

JC - Travel & Meetings JC - Advertising JC - Recruitment & Training JC - Contract Services JC - Cont. Svc. Re-Entry Exp JC - Cosa Grant Expenses JC - Postage JC - Materials & Supplies JC - Telephone

2,700 500 1,100 1,200 40,308 0 200 1,200 200

2,539 0 776 3,181 35,429 13,924 0 385 806

0 0 0 0 0 0 0 0 0

Sub Total:

47,408

57,040

117,000

110,527

Total - JC (214)

216 - SCHOOL RESOURCE OFFICER (83% to School) 10-216-101-0000 10-216-116-0000 10-216-119-0000 10-216-120-0000

10-216-210-0000 10-216-220-0000 10-216-220-0100 10-216-225-0000 10-216-230-0000 10-216-240-0000 10-216-250-0000 10-216-260-0000 10-216-270-0000 10-216-290-0000

10-216-315-0000 10-216-323-0000 10-216-326-0000

SR - Salaries SR - Holiday SR - Payroll Accrual SR - Overtime

37,031 0 0 500

18,110 0 0 270

37,636 0 0 500

7,605 0 0 768

36,669 0 0 0

(967) 0 0 (500)

Sub Total:

37,531

18,379

38,136

8,373

36,669

(1,467)

-3.85%

SR - FICA SR - Health Insurance SR - Health Ins.(Employee Share) SR - HRA/CCC Expense SR - Dental Insurance SR - Life Insurance SR - Work. Comp. SR - Retriement SR - AD & D SR - Ben. Accrual

2,833 12,141 (1,214) 2,045 1,309 276 1,927 2,592 9 0

1,418 0 0 2,305 527 102 658 1,306 9 0

2,917 3,113 0 0 1,146 276 2,045 2,670 9 0

644 0 0 0 0 50 437 619 2 0

2,805 830 0 2,400 419 189 1,976 2,567 9 0

(112) (2,283) 0 2,400 (727) (87) (69) (103) 0 0

-3.84% -73.34% -63.44% -31.52% -3.37% -3.86% 0.00% -

Sub Total:

21,918

6,325

12,176

1,752

11,195

(981)

-8.06%

SR - Recruitment & Training SR - Materials & Supplies SR - Uniforms

500 0 450

0 0 0

500 0 450

0 0 0

1,000 0 450

500 0

100.00% 0.00%

Sub Total:

950

1,450

500

52.63%

60,399

24,704

51,262

10,125

49,314

Total - SR (216):

217 - ANIMAL CONTROL/COMMUNITY SERVICES OFFICER

(1,948)

-2.57% -100.00%

-3.80%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531

ACCT. # (B)

10-217-101-0000 10-217-119-0000 10-217-120-0000

10-217-210-0000 10-217-220-0000 10-217-220-0100 10-217-225-0000 10-217-230-0000 10-217-240-0000 10-217-250-0000 10-217-260-0000 10-217-270-0000 10-217-290-0000

DESCRIPTION (C)

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

AC - Salaries AC - Payroll Accrual AC - Overtime

18,886 0 500

18,876 32 41

12,162 0 500

6,655 7 0

20,041 0 0

7,879 0 (500)

64.78% -100.00%

Sub Total:

19,386

18,949

12,662

6,662

20,041

7,379

58.28%

1,344 7,353 0 905 456 136 661 1,501 12 77

930 0 0 0 0 0 0 0 0 0

471 2,727 0 0 234 56 359 517 2 0

1,533 9,655 (1,448) 1,000 691 114 1,080 1,643 6 0

603 9,655 (1,448) 1,000 691 114 1,080 1,643 6 0

64.84% -

11,536

12,445

930

4,366

14,274

13,344

1434.84%

AC - Trav. & Mtgs. AC - Membership Dues AC - Recruit./Train. AC - Contract Ser. AC - Rep & Maint - Veh AC - Material & Supplies AC - Uniforms AC - Department Equip AC - Prop. & Liab. Ins.

250 50 1,000 3,000 1,000 100 400 0 167

0 0 0 3,120 31 0 0 0 160

500 50 750 3,000 500 50 400 150 172

0 0 0 3,000 (1) 0 46 0 83

500 50 750 3,000 500 50 400 0 126

0 0 0 0 0 0 0 (150) (46)

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -100.00% -26.74%

Sub Total:

5,967

3,311

5,572

3,128

5,376

(196)

-3.52%

36,889

34,705

19,164

14,156

39,691

20,527

107.11%

2,401,055

2,463,733

2,535,847

931,089

2,770,232

234,385

9.24%

25,000 47,798 265,641 254,719 506,554 71,968 64,575 0 120,750 0

17,892 27,887 235,716 236,628 492,211 74,924 56,049 721 120,522 47,447

25,000 67,288 280,141 241,223 480,982 74,152 64,575 0 150,000 0

6,662 7,869 96,527 85,368 160,877 26,921 13,088 0 40,074 10,016

18,000 50,721 230,858 173,962 299,936 76,378 65,000 0 135,000 0

(7,000) (16,567) (49,283) (67,261) (181,046) 2,226 425 0 (15,000) 0

-28.00% -24.62% -17.59% -27.88% -37.64% 3.00% 0.66% -10.00% -

1,357,005

1,309,998

1,383,361

447,404

1,049,855

(333,506)

-24.11%

AC - FICA AC - Health Insurance AC - Health Ins.(Employee Share) AC - HRA/CCC Expense AC - Dental Insurance AC - Life Insurance AC - Work. Comp. AC - Retriement AC - AD & D AC - Ben. Accrual Sub Total:

10-217-311-0000 10-217-313-0000 10-217-315-0000 10-217-318-0000 10-217-321-0000 10-217-323-0000 10-217-326-0000 10-217-331-0000 10-217-418-0000

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

Total - AC (217): Total - Police Dept.:

1,445 7,314 (731) 803 223 166 988 1,322 6 0

EMERGENCY SERVICES 221 - FIRE ADMINISTRATION 10-221-101-0000 10-221-102-0000 10-221-103-0000 10-221-106-0000 10-221-107-0000 10-221-108-0000 10-221-116-0000 10-221-119-0000 10-221-120-0000 10-221-121-0000

FA - Sal. - Call FF FA - Sal. - Fire Chief FA - Sal. - Captain FA - Sal. - Lieutenants FA - Sal. - Firefighters FA - Sal - Fire Prevention FA - Holiday FA - Payroll Accrual FA - Overtime FA - Overtime - Grants Sub Total:

10-221-210-0000 10-221-220-0000 10-221-220-0100 10-221-225-0000 10-221-230-0000 10-221-240-0000 10-221-250-0000 10-221-260-0000 10-221-270-0000 10-221-290-0000

10-221-311-0000 10-221-312-0000

FA - FICA FA - Health Ins. FA - Health Ins.(Employee Share) FA - HRA/CCC Expense FA - Dental Ins. FA - Life Ins. FA - Work. Comp. FA - Retirement FA - AD & D FA - Ben. Accrual

103,813 162,351 (13,048) 54,378 24,923 6,474 163,014 94,251 220 0

102,102 146,470 0 61,279 19,085 4,825 108,242 92,550 431 3,063

104,300 175,442 (20,996) 29,861 21,358 6,292 183,359 94,848 208 0

36,216 59,208 0 0 6,513 2,067 61,784 35,822 64 0

80,316 139,277 (17,798) 61,300 15,794 3,080 169,769 72,738 155 0

(23,984) (36,165) 3,198 31,439 (5,564) (3,212) (13,590) (22,110) (53) 0

-23.00% -20.61% -15.23% 105.28% -26.05% -51.05% -7.41% -23.31% -25.48% -

Sub Total:

596,376

538,047

594,672

201,674

524,631

(70,041)

-11.78%

6,500 275

6,147 27

6,500 275

1,490 252

7,000 250

500 (25)

7.69% -9.09%

FA - Trav. & Mtgs. FA - Advertising

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

532 533 534 535 536 537 538

10-221-313-0000 10-221-314-0000 10-221-315-0000 10-221-315-0100 10-221-316-0000 10-221-317-0000 10-221-318-0000

FA - Member./Dues FA - Books & Periodicals FA - Recruit./Train. FA - Recruit./Train. - Grant FA - Fire Safety Ed. FA - Permits & Licenses FA - Contract Ser.

1,300 300 12,000 0 3,000 50 27,330

710 431 9,508 933 2,415 149 21,679

1,300 300 12,500 0 3,500 100 26,280

250 59 525 397 670 0 5,231

1,300 300 13,500 0 3,500 100 24,200

0 0 1,000 0 0 0 (2,080)

0.00% 0.00% 8.00% 0.00% 0.00% -7.91%

539 540

10-221-319-0000 10-221-320-0000

FA - Equip. Oper. - Fuel FA - Equip. Oper. - Office

19,725 11,950

16,121 16,715

20,615 11,950

1,371 1,256

23,120 16,950

2,505 5,000

12.15% 41.84%

541 542 543 544

10-221-320-0100 10-221-320-0200 10-221-321-0000 10-221-321-0100

FA - Equip. Oper. Comm. FA - Equip. Oper. Journal FA - Rep. & Main. - Veh. FA - Rep. & Main. - Bldg.

13,200 0 22,500 36,500

20,955 290 25,975 36,208

14,600 0 23,200 34,400

12,014 0 15,142 7,555

11,500 0 24,400 32,800

(3,100) 0 1,200 (1,600)

-21.23% 5.17% -4.65%

545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595

10-221-322-0000 10-221-323-0000 10-221-324-0000 10-221-326-0000 10-221-327-0000 10-221-328-0000 10-221-328-0100 10-221-328-0200 10-221-329-0000 10-221-330-0000 10-221-331-0000 10-221-331-0100 10-221-331-0200 10-221-331-0300 10-221-331-0400 10-221-331-0600 10-221-331-0800 10-221-418-0000 10-221-418-0100

FA - Postage FA - Material & Supplies FA - Telephone FA - Uniforms FA - Building Heat FA - Water/Sewer FA - Hydrant Fees FA - Rural Water Supp. FA - Electricity FA - Office Equip. FA - Dept. Equip. FA - Fire Suppress. Equip. FA - Technical/Water Equip. FA - Hazmat Equip. FA - Alarm System/Ext. Maint. FA - Dept. Equip - Impact Fees FA - Dept Equip - Grants FA - Prop. & Liab. Ins. FA - Retiree Health Ins.

950 4,500 8,000 11,000 14,160 2,500 107,520 2,500 6,420 7,500 45,000 50,050 14,500 10,950 3,000 16,800 0 26,285 37,882

737 4,598 8,882 9,265 10,928 1,698 107,520 3,432 6,148 9,280 44,110 53,066 14,873 9,971 1,973 17,434 4,916 25,794 27,825

950 4,500 9,000 12,000 13,300 2,500 111,780 2,500 6,500 11,000 34,900 49,450 19,000 6,950 4,300 0 0 26,625 38,614

322 1,644 3,406 102 3,069 557 55,890 0 1,886 6,314 33,069 34,866 322 191 1,001 0 18,981 14,441 11,336

950 4,700 9,600 12,000 13,300 2,500 113,160 2,500 6,500 17,000 25,500 58,300 21,000 6,950 5,050 0 0 26,728 46,682

0 200 600 0 0 0 1,380 0 0 6,000 (9,400) 8,850 2,000 0 750 0 0 103 8,068

0.00% 4.44% 6.67% 0.00% 0.00% 0.00% 1.23% 0.00% 0.00% 54.55% -26.93% 17.90% 10.53% 0.00% 17.44% 0.39% 20.89%

Sub Total:

524,147

520,715

509,389

233,610

531,340

21,951

4.31%

2,477,528

2,368,760

2,487,422

882,688

2,105,826

(381,596)

-15.34%

Total - FA (221):

231 - EMERGENCY MEDICAL SERVICES (Ambulance) 10-231-101-0000 10-231-102-0000 10-231-103-0000 10-231-104-0000 10-231-106-0000 10-231-107-0000 10-231-119-0000 10-231-120-0000

EMS - Sal. - Staff EMS - Sal. - Chiefs EMS - Sal. - Secretary EMS - Sal. - Captains EMS - Sal. - Lieutenants EMS - Sal. - Firefighters EMS - Payroll Accrual EMS - Overtime Sub Total:

10-231-210-0000 10-231-220-0000 10-231-220-0100 10-231-225-0000 10-231-230-0000 10-231-240-0000 10-231-250-0000 10-231-260-0000 10-231-270-0000 10-231-290-0000

10-231-314-0000

4,000 47,798 40,768 0 0 0 0 98,000

3,642 23,906 31,781 0 0 0 509 96,852

4,200 48,152 19,136 0 0 0 0 110,040

239 10,752 13,720 0 0 0 0 40,853

4,200 50,721 44,509 57,715 74,556 199,960 0 113,300

0 2,569 25,373 57,715 74,556 199,960 0 3,260

0.00% 5.34% 132.59% 2.96%

190,566

156,690

181,528

65,563

544,961

363,433

200.21%

EMS - FICA EMS - Health Ins. EMS - Health Ins.(Employee Share) EMS - HRA/CCC Expense EMS - Dental Ins. EMS - Life Ins. EMS - Work. Comp. EMS - Retirement EMS - AD & D EMS - Ben. Accrual

14,579 5,625 0 7,811 2,366 498 14,672 12,013 17 0

Sub Total:

57,581 250

EMS - Books & Periodicals

8,411 6,074 0 8,802 1,755 423 6,298 7,428 39 (892)

8,418 5,526 (421) 728 956 316 10,646 5,315 10 0

2,197 2,169 0 0 422 148 2,015 2,010 5 0

41,690 70,735 (8,381) 8,900 8,108 1,697 78,361 38,361 77 0

33,272 65,209 (7,960) 8,172 7,152 1,381 67,715 33,046 67 0

38,338

31,494

8,965

239,548

208,054

250

395.25% 1180.04% 1890.74% 1122.53% 748.12% 437.03% 636.06% 621.75% 670.00% 660.61% 0.00%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661 662

ACCT. # (B)

10-231-315-0000 10-231-318-0000 10-231-319-0000 10-231-320-0000 10-231-321-0000 10-231-321-0100 10-231-322-0000 10-231-323-0000 10-231-324-0000 10-231-325-0000 10-231-326-0000 10-231-328-0000 10-231-329-0000 10-231-330-0000 10-231-331-0000 10-231-331-0100 10-231-331-0200 10-231-418-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

EMS - Recruit./Train. EMS - Contract Ser. EMS - Equip. Oper. - Gas EMS - Equip. Oper. - Office EMS - Rep. & Maint. - Veh. EMS - Rep. & Main. - Bldg. EMS - Postage EMS - Material & Supplies EMS - Telephone EMS - Refunds EMS - Uniforms EMS - Water EMS - Electricity EMS - Office Equip. EMS - Dept. Equip. EMS - Med. Equip. & Supp. EMS - Comm. Equip. EMS - Prop. & Liab. Ins.

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

4,000 17,850 12,425 350 9,900 6,800 950 3,700 7,060 5,000 11,000 800 5,450 3,700 0 25,000 6,000 5,259

4,143 16,581 10,845 486 8,929 179 453 2,295 7,447 2,885 9,371 293 5,670 3,028 0 20,897 7,715 5,474

4,500 18,550 12,425 350 11,000 23,000 950 3,700 7,060 5,000 12,000 1,000 5,450 4,200 600 25,000 6,000 5,065

2,265 8,718 962 0 3,614 0 75 161 1,261 398 102 0 940 1,134 730 3,350 0 2,458

4,500 18,450 14,280 350 11,000 9,000 750 3,500 8,250 3,000 12,000 800 6,000 6,000 185,000 34,800 6,000 5,293

0 (100) 1,855 0 0 (14,000) (200) (200) 1,190 (2,000) 0 (200) 550 1,800 184,400 9,800 0 228

0.00% -0.54% 14.93% 0.00% 0.00% -60.87% -21.05% -5.41% 16.86% -40.00% 0.00% -20.00% 10.09% 42.86% 30733.33% 39.20% 0.00% 4.50%

Sub Total:

125,494

106,690

146,100

26,167

329,223

183,123

125.34%

Total - EMS (231):

373,641

301,718

359,122

100,695

1,113,732

754,610

210.13%

Total - Emer. Ser.:

2,851,169

2,670,478

2,846,544

983,383

3,219,558

373,014

13.10%

DS - Salaries DS - Temp. Per. DS - Holiday DS - Payroll Accrual DS - Overtime

342,305 19,000 16,900 0 25,000

369,038 45,653 17,458 1,598 35,955

389,810 19,000 17,500 0 25,000

132,143 20,844 4,681 0 16,108

408,415 19,000 17,500 0 25,000

18,605 0 0 0 0

4.77% 0.00% 0.00% 0.00%

Sub Total:

403,205

469,701

451,310

173,776

469,915

18,605

4.12%

2,876 20,154 (3,025) 10,741 622 (898) (13) 3,263 0 0

8.70% 36.68% 46.56% 103.69% 8.39% -31.28% -0.68% 11.24% 0.00% -

33,720

25.32%

271 - DISPATCH SERVICES (Regional) 10-271-101-0000 10-271-112-0000 10-271-116-0000 10-271-119-0000 10-271-120-0000

10-271-210-0000 10-271-220-0000 10-271-220-0100 10-271-225-0000 10-271-230-0000 10-271-240-0000 10-271-250-0000 10-271-260-0000 10-271-270-0000 10-271-290-0000

DS - FICA DS - Health Ins. DS - Health Ins.(Employee Share) DS - HRA/CCC Expense DS - Dental Ins. DS - Life Ins. DS - Work. Comp. DS - Retirement DS - AD & D DS - Ben. Accrual Sub Total:

10-271-311-0000 10-271-313-0000 10-271-315-0000 10-271-318-0000 10-271-318-0100 10-271-320-0000 10-271-320-0100 10-271-320-0200 10-271-323-0000 10-271-324-0000 10-271-326-0000 10-271-329-0000 10-271-331-0000 10-271-331-0200 10-271-418-0000

DS - Trav. & Mtgs. DS - Membership Dues DS - Recruit./Train. DS - Contracted Services DS - Cont Svcs - Grants DS - Equip. Oper. - Office DS - Equip. Oper. - Comm. DS - Equip. Main. - Comp. DS - Material & Supplies DS - Telephone DS - Uniforms DS - Electricity DS - Dept. Equip. DS - Dept. Equip.-Grants DS - Prop. & Liab. Ins. Sub Total: Total - DS (271):

30,848 44,194 (3,669) 18,681 6,181 2,324 1,693 27,466 77 0

35,169 36,060 0 21,052 5,364 1,702 2,195 29,939 155 526

33,075 54,940 (6,497) 10,359 7,418 2,871 1,903 29,029 91 0

12,981 13,623 0 0 1,794 729 1,385 11,365 24 0

35,951 75,094 (9,522) 21,100 8,040 1,973 1,890 32,292 91 0

127,795

132,163

133,189

41,901

166,909

2,000 413 2,500 8,950 0 1,000 1,500 7,800 2,400 6,000 500 2,000 6,300 0 3,733

2,096 381 2,430 7,804 3,302 0 2,284 7,800 2,422 9,577 157 2,176 2,134 5,961 3,338

2,000 880 1,000 14,245 0 500 500 6,000 4,600 8,200 1,000 2,500 7,780 0 3,339

1,415 0 15 1,299 900 14 40 0 278 1,678 479 760 4,797 0 1,621

2,000 930 2,000 9,612 0 500 750 9,172 4,600 8,200 1,200 2,500 8,392 0 3,810

0 50 1,000 (4,633) 0 0 250 3,172 0 0 200 0 612 0 471

0.00% 5.68% 100.00% -32.52% 0.00% 50.00% 52.87% 0.00% 0.00% 20.00% 0.00% 7.87% 14.11%

45,096

51,863

52,544

13,295

53,666

1,122

2.14%

576,096

653,728

637,043

228,972

690,490

53,447

8.39%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 726 727

DESCRIPTION (C)

Total - Public Safety:

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

5,828,320

5,787,938

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

6,019,434

2,143,445

6,680,280

660,846

10.98%

C - DEPARTMENT OF PUBLIC WORKS & HIGHWAYS 311 - ROAD MAINTENANCE - SUMMER 10-311-101-0000 10-311-119-0000 10-311-120-0000

10-311-210-0000 10-311-220-0000 10-311-220-0100 10-311-225-0000 10-311-230-0000 10-311-240-0000 10-311-250-0000 10-311-260-0000 10-311-270-0000 10-311-290-0000

RM - Salaries RM - Payroll Accrual RM - Overtime

256,405 0 5,150

246,298 (1,259) 7,757

247,088 0 5,150

147,017 0 2,397

279,616 0 7,500

32,528 0 2,350

13.16% 45.63%

Sub Total:

261,555

252,796

252,238

149,415

287,116

34,878

13.83%

2,670 12,606 (1,891) (456) 691 (338) 6,678 2,396 6 0

13.84% 23.17% 23.39% -3.31% 21.51% -21.43% 33.03% 12.28% 10.53% -

RM - FICA RM - Health Ins. RM - Health Ins.(Employee Share) RM - HRA/CCC Expense RM - Dental Ins. RM - Life Ins. RM - Work. Comp. RM - Retirement RM - AD & D RM - Ben. Accrual

20,010 49,030 (4,122) 11,796 4,517 1,722 17,071 20,268 63 0

19,009 44,773 0 13,293 3,787 1,335 11,519 16,716 122 369

19,296 54,407 (8,086) 13,756 3,212 1,577 20,218 19,511 57 0

11,038 28,419 0 0 2,463 959 11,977 11,613 31 0

21,966 67,013 (9,977) 13,300 3,903 1,239 26,896 21,907 63 0

Sub Total:

120,355

110,924

123,948

66,501

146,310

22,362

10-311-318-0000

RM - Contract Ser.

943,800

911,694

928,800

679,941

915,000

(13,800)

18.04% -1.49%

10-311-320-0200 10-311-323-0000

RM - Equip. Main. - Journ. RM - Material & Supplies

67,000 124,500

71,605 86,931

67,000 122,000

12,600 33,597

67,000 118,500

0 (3,500)

0.00% -2.87%

Sub Total:

1,135,300

1,070,230

1,117,800

726,138

1,100,500

(17,300)

Total - RM (311):

1,517,210

1,433,950

1,493,986

942,054

1,533,926

39,940

-1.55% 2.67%

312 - ROAD MAINTENANCE - WINTER 10-312-101-0000 10-312-119-0000 10-312-120-0000

10-312-210-0000 10-312-220-0000 10-312-220-0100 10-312-225-0000 10-312-230-0000 10-312-240-0000 10-312-250-0000 10-312-260-0000 10-312-270-0000 10-312-290-0000

10-312-318-0000 10-312-320-0200 10-312-323-0000

SI - Salaries SI - Payroll Accrual SI - Overtime

256,405 0 52,915

249,902 172 77,133

247,088 0 52,915

13,930 0 0

279,616 0 70,000

32,528 0 17,085

13.16% 32.29%

Sub Total:

309,320

327,208

300,003

13,930

349,616

49,613

16.54%

3,797 10,746 (1,612) 244 691 (338) 8,045 2,739 6 0

16.54% 19.10% 19.27% 1.77% 21.51% -21.43% 35.30% 13.28% 10.53% -

SI - FICA SI - Health Ins. SI - Health Ins.(Employee Share) SI - HRA/CCC Expense SI - Dental Ins. SI - Life Ins. SI - Work. Comp. SI - Retirement SI - AD & D SI - Ben. Accrual

24,715 51,606 0 13,983 4,086 1,345 14,196 19,888 123 113

22,950 56,267 (8,365) 13,756 3,212 1,577 22,788 20,626 57 0

1,023 2,779 0 0 238 57 1,124 1,111 2 0

26,747 67,013 (9,977) 14,000 3,903 1,239 30,833 23,365 63 0

Sub Total:

127,551

130,053

132,868

6,335

157,186

24,318

18.30%

SI - Contract Ser. SI - Equip. Main. - Journ. SI - Material & Supplies

28,000 120,000 288,950

22,915 93,863 278,304

29,000 120,000 288,200

0 0 0

30,000 120,000 300,000

1,000 0 11,800

3.45% 0.00% 4.09%

Sub Total:

436,950

395,081

437,200

450,000

12,800

2.93%

Total - SI (312):

873,821

852,342

870,071

20,265

956,802

86,731

9.97%

313 - BRIDGE MAINTENANCE

23,664 48,530 (4,122) 12,408 4,740 1,722 19,163 21,383 63 0

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

ACCT. # (B)

DESCRIPTION (C)

728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 755 756 757

10-313-318-0000 10-313-323-0000 10-313-418-0000

10-316-318-0000

SM - Contract Ser.

758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 787 788 789 790 791 792 793

10-316-321-0000 10-316-323-0000

SM - Rep. & Maint. SM - Material & Supplies

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

BM - Contract Ser. BM - Material & Supplies BM - Prop & Liab Insurance

117,300 500 0

675 0 1,202

212,900 500 5,263

7,967 0 0

209,000 500 1,202

(3,900) 0 (4,061)

-1.83% 0.00% -77.16%

Sub Total:

117,800

1,877

218,663

7,967

210,702

(7,961)

-3.64%

Total - BM (313):

117,800

1,877

218,663

7,967

210,702

(7,961)

-3.64%

ST - Contracted Services ST - Material & Supplies ST - Electricity

1,000 10,000 48,000

19,951 17,423 43,294

20,320 10,500 46,000

789 0 11,232

3,000 5,000 45,000

(17,320) (5,500) (1,000)

-85.24% -52.38% -2.17%

Sub Total:

59,000

80,668

76,820

12,022

53,000

(23,820)

-31.01%

Total - ST (314):

59,000

80,668

76,820

12,022

53,000

(23,820)

-31.01%

TC - Contract Ser. TC - Material & Supplies

22,500 10,000

15,478 7,395

30,000 7,500

3,164 819

25,000 7,700

(5,000) 200

-16.67% 2.67%

Sub Total:

32,500

22,873

37,500

3,983

32,700

(4,800)

-12.80%

Total - TC (315):

32,500

22,873

37,500

3,983

32,700

(4,800)

-12.80%

45,100

13,885

33,400

4,156

34,000

5,000 1,000

9,264 0

15,500 1,000

7,063 63

7,000 1,000

(8,500) 0

-54.84% 0.00%

Sub Total:

51,100

23,149

49,900

11,282

42,000

(7,900)

-15.83%

Total - SM (316):

51,100

23,149

49,900

11,282

42,000

(7,900)

-15.83%

314 - STREET & TRAFFIC LIGHTING 10-314-318-0000 10-314-323-0000 10-314-329-0000

315 - TRAFFIC CONTROL 10-315-318-0000 10-315-323-0000

316 - SIDEWALK MAINTENANCE 600

1.80%

321 - MACHINERY & EQUIPMENT (O&M) 10-321-101-0000 10-321-119-0000 10-321-120-0000

10-321-210-0000 10-321-220-0000 10-321-220-0100 10-321-225-0000 10-321-230-0000 10-321-240-0000 10-321-250-0000 10-321-260-0000 10-321-270-0000 10-321-290-0000

10-321-317-0000 10-321-318-0000 10-321-319-0000 10-321-321-0000 10-321-321-0100 10-321-323-0000 10-321-324-0000 10-321-327-0000

ME - Salaries ME - Payroll Accrual ME - Overtime

80,922 0 2,288

74,650 335 3,303

83,647 0 8,000

23,146 0 545

86,175 0 8,000

2,528 0 0

3.02% 0.00%

Sub Total:

83,210

78,288

91,647

23,691

94,175

2,528

2.76%

ME - FICA ME - Health Ins. ME - Health Ins.(Employee Share) ME - HRA/CCC Expense ME - Dental Ins. ME - Life Ins. ME - Work. Comp. ME - Retirement ME - AD & D ME - Ben. Accrual

6,366 19,867 (1,987) 2,728 2,000 498 5,414 6,066 18 0

6,672 17,203 0 3,074 1,487 331 3,930 5,530 30 339

7,011 25,398 (3,777) 4,855 1,761 498 6,164 6,270 17 0

1,763 5,802 0 0 526 137 1,897 1,755 4 0

7,204 25,890 (3,851) 3,100 1,761 342 8,648 6,459 17 0

193 492 (74) (1,755) 0 (156) 2,484 189 0 0

2.75% 1.94% 1.96% -36.15% 0.00% -31.33% 40.30% 3.01% 0.00% -

Sub Total:

40,970

38,596

48,197

11,884

49,570

1,373

2.85%

100 10,000 154,960 65,000 4,000 1,500 1,000 21,600

100 16,742 155,576 82,416 6,003 2,906 391 22,898

200 12,600 157,960 67,000 4,000 1,500 800 21,600

186 5,076 28,555 17,458 (368) 338 1,570 0

200 15,100 167,300 84,000 7,000 2,000 400 21,600

0 2,500 9,340 17,000 3,000 500 (400) 0

0.00% 19.84% 5.91% 25.37% 75.00% 33.33% -50.00% 0.00%

ME - Permits & Lic. ME - Contract Ser. ME - Equip. Oper. - Gas ME - Rep. & Main. - Veh. ME - Rep. & Main. - Bldg. ME - Material & Supplies ME - Telephone ME - Bldg. Heat

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859

10-321-328-0000 10-321-329-0000 10-321-331-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

ME - Water ME - Electricity ME - Dept. Equip.

1,100 11,000 180,500

1,143 7,200 145,981

1,100 11,000 339,500

233 1,213 58,546

1,200 9,000 140,000

100 (2,000) (199,500)

9.09% -18.18% -58.76%

Sub Total:

450,760

441,354

617,260

112,808

447,800

(169,460)

-27.45%

Total - ME (321):

574,940

558,238

757,104

148,383

591,545

(165,559)

-21.87%

EE - Equip. Oper. Journ.

(187,000)

(169,076)

(183,000)

(12,980)

(183,000)

0.00%

Total - EE (322):

(187,000)

(169,076)

(183,000)

(12,980)

(183,000)

0.00%

PWH - Salaries PWH - Payroll Accrual

29,302 0

29,216 129

30,186 0

10,429

31,097 0

911 0

3.02% -

Sub Total:

29,302

29,346

30,186

10,429

31,097

911

3.02%

69 34 (5) 753 0 (39) 314 73 0 0

2.99% 1.40% 1.90% 116.38% 0.00% -30.95% 20.13% 3.02% 0.00% -

322 - EQUIPMENT EARNINGS 10-322-320-0200

325 - HIGHWAYS 10-325-101-0000 10-325-119-0000

10-325-210-0000 10-325-220-0000 10-325-220-0100 10-325-225-0000 10-325-230-0000 10-325-240-0000 10-325-250-0000 10-325-260-0000 10-325-270-0000 10-325-290-0000

10-325-311-0000 10-325-312-0000 10-325-313-0000 10-325-314-0000 10-325-315-0000 10-325-317-0000 10-325-318-0000 10-325-318-0200 10-325-320-0000 10-325-322-0000 10-325-323-0000 10-325-324-0000 10-325-326-0000 10-325-330-0000 10-325-331-0000 10-325-418-0000 10-325-418-0100

PWH - FICA PWH - Health Ins. PWH - Health Ins.(Employee Share) PWH - HRA/CCC Expense PWH - Dental Ins. PWH - Life Ins. PWH - Work. Comp. PWH - Retirement PWH - AD & D PWH - Ben. Accrual

2,242 1,878 (120) 1,203 373 126 1,241 2,344 8 0

2,187 1,280 0 1,356 328 102 885 2,294 9 46

2,310 2,426 (263) 647 333 126 1,560 2,415 4 0

Sub Total:

9,295

8,487

9,558

2,803

10,757

1,199

12.54%

PWH - Travel & Meetings PWH - Advertising PWH - Membership & Dues PWH - Books & Periodicals PWH - Recruit. & Training PWH - Permits & Licenses PWH - Contract Services PWH - Legal Services PWH - Equip. Oper. - Office PWH - Postage PWH - Materials & Supplies PWH - Telephone PWH - Uniforms PWH - Office Equipment PWH - Dept. Equipment PWH - Prop. & Liab. Ins. PWH - Retiree Insurance

500 500 150 100 900 2,000 11,100 800 200 350 3,000 1,600 11,650 1,500 800 33,771 9,232

140 1,777 20 0 99 1,312 6,147 1,603 0 54 2,886 3,630 12,325 1,509 0 44,741 8,090

500 500 150 100 1,000 2,000 10,400 800 200 350 3,000 2,200 12,800 1,000 800 32,736 11,973

0 131 36 0 0 0 2,358 176 0 0 699 741 3,039 0 0 18,442 3,809

500 1,200 150 100 1,000 2,000 10,400 1,600 200 350 3,000 3,000 14,000 1,000 800 33,892 10,564

0 700 0 0 0 0 0 800 0 0 0 800 1,200 0 0 1,156 (1,409)

0.00% 140.00% 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 36.36% 9.38% 0.00% 0.00% 3.53% -11.77%

Sub Total:

78,153

84,332

80,509

29,432

83,756

3,247

4.03%

116,750

122,164

120,253

42,663

125,610

5,357

4.45%

600 7,500 3,800 2,450 900 2,900

600 7,500 3,800 2,450 900 3,667

600 7,500 3,800 2,450 900 2,900

600 3,750 1,900 1,225 900 566

600 7,500 3,800 2,450 900 2,900

0 0 0 0 0 0

0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

18,150

18,917

18,150

8,941

18,150

0.00%

Total - PWH (325):

778 515 0 0 112 43 539 815 2 0

2,379 2,460 (268) 1,400 333 87 1,874 2,488 4 0

341 - CEMETERIES / GARDENS 10-341-316-0100 10-341-316-0200 10-341-316-0300 10-341-316-0400 10-341-316-0500 10-341-318-0000

CM - App. - Chris St. Cem. CM - App. - Hart. Cem. CM - App. - Mt. Olivet Cem. CM - App. - Quechee Cem. CM - App. - W. Hart. Cem. CM - Contract Ser. Total - CM (341):

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

860 861 862 863 864 865 866 867 868 869 870 871 872 873 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 925 926

ACCT. # (B)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

351 - TREES 10-351-318-0000

TR - Contract Ser.

1,500

520

1,500

620

1,000

(500)

-33.33%

Total - TR (351):

1,500

520

1,500

620

1,000

(500)

3,175,771

2,945,623

3,460,947

1,185,200

3,382,435

(78,512)

-33.33% -2.27%

HI - Salaries HI - Payroll Accrual

2,000 0

1,500 0

375 0

1,500 0

0 0

0.00% -

Sub Total:

2,000

1,500

375

1,500

0.00%

HI - FICA HI - Work. Comp. HI - Ben. Accrual

153 8 0

153 34 0

115 7 0

29 0 0

155 7 0

40 0 0

34.78% 0.00% -

Sub Total:

161

187

122

162

32.79%

HI - Trav. & Mtgs. HI - Contracted Services HI - Material & Supplies

150 100 100

273 40

150 100 100

0 0 0

100 250 50

(50) 150 (50)

-33.33% 150.00% -50.00%

Sub Total:

350

313

350

400

14.29%

2,511

2,500

1,972

404

2,062

4.56%

Total - Pub. Wks & Hwys: D - HEALTH AND SOCIAL SERVICES 411 - HEALTH INSPECTION 10-411-101-0000 10-411-119-0000

10-411-210-0000 10-411-250-0000 10-411-290-0000

10-411-311-0000 10-411-318-0000 10-411-323-0000

Total - HI (411):

412 - COMMUNITY HEALTH APPROPRIATIONS 10-412-316-0100 10-412-316-0200 10-412-316-0300 10-412-316-0400

CH - App. - VNA/Hospice CH - App. - VABVI MH - App. - Good Neigh Hlth Clin MH - App. - SPARK

41,882 975 0 0

20,941 975 0 0

41,882 975 7,500 0

0 0 7,500 0

0.00% 0.00% -

Total - CH (412):

42,857

21,916

50,357

7,500

17.50%

413 - MENTAL HEALTH SERVICE APPROPRIATIONS 10-413-316-0100 10-413-316-0200

MH - App. - Headrest MH - App. - Health Care/Rehab. Ser. Total - MH (413):

7,000 9,995

3,500 4,998

7,000 9,995

0 0

0.00% 0.00%

16,995

8,498

16,995

0.00%

421 - SOCIAL & SENIOR SERVICES (Bugbee Senior Center) 10-421-318-0000 10-421-318-0100 10-421-318-0200 10-421-321-0100 10-421-323-0000 10-421-327-0000 10-421-328-0000 10-421-329-0000 10-421-418-0000

SS - Contract Ser. SS - Council on Aging SS - Sen. Center Admin. SS - Rep. & Maint. - Bldgs. SS - Material & Supplies SS - Building Heat SS - Water/Sewer SS - Electricity & Gas SS - Prop. & Liab. Ins.

8,130 74,090 22,574 3,000 1,600 9,000 1,330 8,600 2,832

9,274 74,090 22,574 7,038 1,509 8,974 1,186 8,055 2,641

8,130 74,090 22,959 5,000 1,600 9,000 1,330 8,600 2,758

2,012 37,045 11,480 1,822 115 1,015 304 3,594 1,339

8,130 76,480 22,959 5,000 1,600 9,000 1,330 8,100 2,693

0 2,390 0 0 0 0 0 (500) (65)

0.00% 3.23% 0.00% 0.00% 0.00% 0.00% 0.00% -5.81% -2.36%

Sub Total:

131,156

135,341

133,467

58,724

135,292

1,825

1.37%

Total - SS (421):

131,156

135,341

133,467

58,724

135,292

1,825

1.37%

7,500

9,000

4,500

9,000

0.00%

423 - LOW INCOME SERVICE APPROPRIATIONS 10-423-316-0300

LI - App. - SEVCA

7,500

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955 956 957 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 991 992 993

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

Total - LI (423):

7,500

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

7,500

9,000

4,500

9,000

0.00%

9,500 2,500 845 2,000 999 869

4,750 1,250 845 1,000 999 869

9,500 3,500 845 2,000 999 869

0 1,000 0 0 0 0

0.00% 40.00% 0.00% 0.00% 0.00% 0.00%

16,713

9,713

17,713

1,000

5.98%

424 - YOUTH & ADULT SERVICE APPROPRIATIONS 10-424-316-0100 10-424-316-0300 10-424-316-0400 10-424-316-0500 10-424-316-0600 10-424-316-0700

YA - App. - Family Place YA - App. - Win. Cnty. Part. YA - App. - VT Ind. Liv. YA - App. - WISE YA - App. - Vt. Adult Learning YA - App. - RSVP Total - YA (424):

425 - GENERAL APPROPRIATIONS (MISC.) 10-425-316-0100 10-425-316-0200

PT - App. - Adv. Trans. PT - App. - Historical Soc.

45,540 5,000

22,770 2,500

75,540 5,000

30,000 0

65.88% 0.00%

Total - PT (425):

50,540

25,270

80,540

30,000

59.36%

268,272

272,446

271,544

129,024

311,959

40,415

14.88%

PA - Salaries PA - Payroll Accrual

120,100 0

122,505 562

123,718 0

43,694

127,462 0

3,744 0

3.03% -

Sub Total:

120,100

123,067

123,718

43,694

127,462

3,744

3.03%

Total - Health & Soc. Ser.: E - RECREATION AND PARKS 511 - PROGRAM ADMINISTRATION 10-511-101-0000 10-511-119-0000

10-511-210-0000 10-511-220-0000 10-511-220-0100 10-511-225-0000 10-511-230-0000 10-511-240-0000 10-511-250-0000 10-511-260-0000 10-511-270-0000 10-511-290-0000

10-511-311-0000 10-511-312-0000 10-511-313-0000 10-511-315-0000 10-511-318-0000 10-511-320-0000 10-511-322-0000 10-511-323-0000 10-511-324-0000 10-511-330-0000 10-511-418-0000

PA - FICA PA - Health Ins. PA - Health Ins.(Employee Share) PA - HRA/CCC Expense PA - Dental Ins. PA - Life Ins. PA - Work. Comp. PA - Retirement Ins. PA - AD & D PA - Ben. Accrual

9,187 11,038 (1,004) 4,827 2,423 664 504 9,608 22 0

9,241 9,920 0 5,440 2,178 547 346 9,320 50 185

9,465 13,476 (1,871) 3,237 2,140 664 545 9,897 22 0

3,297 3,671 0 0 693 230 192 3,473 8 0

9,751 13,719 (1,908) 5,500 2,140 456 561 10,197 22 0

286 243 (37) 2,263 0 (208) 16 300 0 0

3.02% 1.80% 1.98% 69.91% 0.00% -31.33% 2.94% 3.03% 0.00% -

Sub Total:

37,269

37,227

37,575

11,564

40,438

2,863

7.62%

3,000 4,600 480 2,500 5,450 750 1,500 1,700 3,900 1,400 5,773

3,078 4,884 870 3,194 3,396 1,113 735 1,863 5,655 25 5,054

6,700 4,600 750 2,500 4,250 750 1,250 1,700 3,900 1,400 1,733

2,808 1,939 310 97 169 606 180 470 1,462 0 2,398

4,200 4,600 750 3,000 4,250 950 1,000 1,700 5,000 1,400 6,601

(2,500) 0 0 500 0 200 (250) 0 1,100 0 4,868

-37.31% 0.00% 0.00% 20.00% 0.00% 26.67% -20.00% 0.00% 28.21% 0.00% 280.90%

31,053

29,868

29,533

10,438

33,451

3,918

13.27%

188,422

190,162

190,826

65,696

201,351

10,525

5.52%

SP - Salaries SP - Payroll Accrual

28,263 0

29,711 371

33,730 0

22,906 0

34,046 0

316 0

0.94% -

Sub Total:

28,263

30,082

33,730

22,906

34,046

316

0.94%

PA - Trav. & Mtgs. PA - Advertising PA - Member./Dues PA - Recruit./Train. PA - Contract Ser. PA - Equip. Oper./Office PA - Postage PA - Material & Supplies PA - Telephone PA - Office Equip. PA - Prop. & Liab. Ins. Sub Total: Total - PA (511): 512 - SWIM PROGRAM

10-512-101-0000 10-512-119-0000

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

994 995 996 997 998 999 1000 1001 1002 1003 1004 1005 1006 1007 1008 1009 1010 1011 1012 1013 1014 1015 1016 1017 1018 1019 1020 1021 1022 1023 1024 1025 1026 1027 1028 1029 1030 1031 1032 1033 1034 1035 1036 1037 1038 1039 1040 1041 1042 1043 1044 1045 1046 1047 1048 1049 1050 1051 1052 1053 1054 1055 1056 1057 1058 1059

ACCT. # (B)

10-512-210-0000 10-512-250-0000 10-512-290-0000

10-512-318-0000 10-512-320-0000 10-512-323-0000 10-512-325-0000 10-512-326-0000 10-512-328-0000 10-512-329-0000 10-512-331-0000 10-512-418-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

Pre-Audit

SP - FICA SP - Work. Comp. SP - Ben. Accrual

2,162 1,427 0

2,273 998 50

2,579 1,733 0

1,752 1,177 0

2,605 1,940 0

26 207 0

1.01% 11.94% -

Sub Total:

3,589

3,321

4,312

2,930

4,545

233

SP - Contract Ser. SP - Equip. Oper./Main. SP - Material & Supplies SP - Refund SP - Uniforms SP - Water SP - Electricity & Gas SP - Dept. Equip. SP - Prop. & Lia. Ins.

5,000 3,800 9,250 0 250 3,000 0 0 4,100

1,398 81 6,427 60 0 0 (103) 0 3,870

400 4,850 5,650 0 250 4,700 0 0 4,087

1,198 0 6,021 0 0 5,272 0 0 1,984

2,500 6,200 6,350 0 400 5,200 0 600 3,804

2,100 1,350 700 0 150 500 0 600 (283)

5.40% 525.00% 27.84% 12.39% 60.00% 10.64% -6.92%

Sub Total:

25,400

11,732

19,937

14,474

25,054

5,117

25.67%

Total - SP (512):

57,252

45,136

57,979

40,310

63,645

5,666

9.77% 13.76% -

YP - Salaries YP - Payroll Accrual

113,946 0

120,504 2,082

116,437 0

74,405 0

132,460 0

0 0 16,023 0

Sub Total:

113,946

122,586

116,437

74,405

132,460

16,023

13.76%

514 - YOUTH PROGRAMS 10-514-101-0000 10-514-119-0000

10-514-210-0000 10-514-220-0000 10-514-220-0100 10-514-225-0000 10-514-230-0000 10-514-240-0000 10-514-250-0000 10-514-260-0000 10-514-270-0000 10-514-290-0000

10-514-313-0000 10-514-315-0000 10-514-316-0000 10-514-318-0000 10-514-323-0000 10-514-325-0000 10-514-326-0000 10-514-329-0000 10-514-330-0000 10-514-418-0000

% CHG. (J) I vs. F

YP - FICA YP - Health Ins. YP - Health Ins.(Employee Share) YP - HRA/CCC Expense YP - Dental Ins. YP - Life Ins. YP - Work. Comp. YP - Retirement YP - AD & D YP - Ben. Accrual

8,716 14,791 (1,479) 4,741 1,391 664 5,755 5,648 22 0

9,109 1,958 0 5,343 1,225 392 3,975 5,104 36 317

8,906 15,114 (1,705) 1,942 1,588 531 5,985 6,063 18 0

5,665 2,627 0 0 555 186 3,796 2,427 6

10,132 6,000 0 5,400 1,588 365 6,767 6,246 18 0

1,226 (9,114) 1,705 3,458 0 (166) 782 183 0 0

13.77% -60.30% -100.00% 178.06% 0.00% -31.26% 13.07% 3.02% 0.00% -

Sub Total:

40,249

27,458

38,442

15,262

36,516

(1,926)

-5.01%

YP - Member./Dues YP - Recruit./Train. YP - Contributions YP - Contract Ser. YP - Material & Supplies YP - Refunds YP - Uniforms YP - Electricity YP - Athletic Supplies YP - Prop. & Lia. Ins.

250 1,400 250 27,540 4,000 0 720 5,500 14,000 1,140

946 1,095 250 33,424 8,373 3,318 75 1,161 15,500 1,067

950 1,600 250 27,540 4,000 0 720 3,500 16,000 1,088

452 165 0 19,936 2,225 2,830 313 97 3,856 543

900 1,500 250 12,800 8,100 0 720 3,500 13,300 1,213

(50) (100) 0 (14,740) 4,100 0 0 0 (2,700) 125

-5.26% -6.25% 0.00% -53.52% 102.50% 0.00% 0.00% -16.88% 11.49%

Sub Total:

54,800

65,209

55,648

30,416

42,283

(13,365)

-24.02%

208,995

215,253

210,527

120,083

211,259

732

Total - YP (514):

0.35%

515- ADULT PROGRAMS 10-515-101-0000

AP - Salaries

12,300

10-515-119-0000

AP - Payroll Accrual

Sub Total:

12,300

AP - FICA AP - Work. Comp.

0 0

942 632

10-515-210-0000 10-515-250-0000

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

1060 1061 1062 1063 1064 1065 1066 1067 1068 1069 1070 1071 1072 1073 1074 1075 1076 1077 1078 1079 1080 1081 1082 1083 1084 1085 1086 1087 1088 1089 1090 1091 1092 1093 1094 1095 1096 1097 1098 1099 1100 1101 1102 1103 1104 1105 1106 1107 1108 1109 1110 1111 1112 1113 1114 1115 1116 1117 1118 1119 1120 1121 1122 1123 1124 1125

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

Sub Total: 10-515-318-0000 10-515-323-0000 10-515-325-0000 10-515-330-0000

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

1,574

AP - Contract Ser. AP - Material & Supplies AP - Refunds AP - Athletic Supplies

8,080 350 0 400

11,938 1,763 5,520 53

13,000 350 0 400

335 0 0 0

0 350 0 500

(13,000) 0 0 100

-100.00% 0.00% 25.00%

Sub Total:

8,830

19,274

13,750

335

850

(12,900)

-93.82%

Total - AP (515):

8,830

19,274

13,750

335

14,724

974

CA - Advertising CA - Contract Ser. CA - Material & Supplies

1,500 21,400 1,600

629 29,350 3,864

1,500 21,400 1,600

0 28,660 749

1,500 22,550 6,000

0 1,150 4,400

0.00% 5.37% 275.00%

Total - CA (516):

24,500

33,843

24,500

29,408

30,050

5,550

22.65%

103,267

100,995

114,840

50,379

89,118

(25,722)

-22.40%

0 0

575 1,251

0 0

0 728

0 0

103,267

102,821

114,840

51,108

89,118

(25,722)

-22.40%

7.08%

516 - COMMUNITY ACTIVITIES 10-516-312-0000 10-516-318-0000 10-516-323-0000

521 - PARKS MAINTENANCE 10-521-101-0000

PM - Salaries

10-521-119-0000 10-521-120-0000

PM - Rayroll Accrual PM - Overtime Sub Total:

10-521-210-0000 10-521-220-0000 10-521-220-0100 10-521-225-0000 10-521-230-0000 10-521-240-0000 10-521-250-0000 10-521-260-0000 10-521-270-0000 10-521-290-0000

10-521-318-0000 10-521-319-0000 10-521-320-0000 10-521-320-0200 10-521-321-0000 10-521-323-0000 10-521-326-0000 10-521-328-0000 10-521-329-0000 10-521-331-0000 10-521-331-0800 10-521-418-0000 10-521-418-0100

0 0

PM - FICA PM - Health Ins. PM - Health Ins.(Employee Share) PM - HRA/CCC Expense PM - Dental Ins. PM - Life Ins. PM - Work. Comp. PM - Retirement PM - AD & D PM - Ben. Accrual

7,900 16,341 (1,442) 4,643 1,591 624 5,216 7,684 21 0

7,801 17,428 0 5,232 1,284 453 3,423 6,282 41 54

8,175 9,660 (1,160) 2,007 1,002 438 5,492 4,928 15 0

3,825 7,331 0 0 525 230 2,614 2,634 8 0

6,817 23,913 (3,587) 5,300 1,427 410 4,993 6,171 14 0

(1,358) 14,253 (2,427) 3,293 425 (28) (499) 1,243 (1) 0

-16.61% 147.55% 209.22% 164.08% 42.42% -6.39% -9.09% 25.22% -6.67% -

Sub Total:

42,578

41,999

30,557

17,167

45,458

14,901

48.76%

PM - Contract Ser. PM - Equip, Op. - Gas PM - Equip. Op. - Maint. PM - Equip. Op. - Journ. PM - Rep. & Maint - Veh PM - Material & Supplies PM - Uniforms PM - Water PM - Electricity PM - Dept. Equip. PM - Dept. Equip. - Donations PM - Prop. & Lia. Ins. PM - Retiree Insurance

21,100 7,000 6,400 0 0 17,500 1,875 950 2,350 4,500 0 4,833 0

17,057 10,426 2,401 240 3,808 16,260 1,782 61 5,401 2,273 6,120 4,580 1,123

22,500 7,000 6,400 0 0 18,200 2,350 1,500 3,350 50,150 0 4,860 0

5,731 1,404 56 0 1,499 5,308 475 952 553 548 0 2,356 642

23,500 7,000 3,000 0 3,000 18,200 2,150 1,500 5,000 25,000 0 7,786 1,925

1,000 0 (3,400) 0 3,000 0 (200) 0 1,650 (25,150) 0 2,926 1,925

4.44% 0.00% -53.13% 0.00% -8.51% 0.00% 49.25% -50.15% 60.21% -

Sub Total:

66,508

71,531

116,310

19,523

98,061

(18,249)

-15.69%

212,353

216,351

261,707

87,798

232,637

(29,070)

-11.11%

0 0 0 0 0 0

3,200 0 1,500 125 400 2,200

98 0 0 223 0 736

3,200 0 1,500 125 0 2,200

0 0 0 0 (400) 0

0.00% 0.00% 0.00% -100.00% 0.00%

Total - PM (521):

524 - BUILDING MAINTENANCE (WHC&L) 10-524-318-0000 10-524-318-0200 10-524-321-0100 10-524-323-0100 10-524-324-0000 10-524-327-0000

BM - Contract Ser. BM - Cont Svscs - Patriots Park BM - Repairs & Maint./Bldg. BM - Mater. & Supp./Cust. BM - Telephone BM - Building Heat

0 0 0 0 0 0

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

1126 1127 1128 1129 1130 1131 1132 1133 1134 1135 1136 1137 1138 1139 1140 1141 1142 1143 1144 1145 1146 1147 1148 1149 1150 1151 1152 1153 1154 1155 1156 1157 1158 1159 1160 1161 1162 1163 1164 1165 1166 1167 1168 1169 1170 1171 1172 1173 1174 1175 1176 1177 1178 1179 1180 1181 1182 1183 1184 1185 1186 1187 1188 1189 1190 1191 1192

ACCT. # (B)

10-524-329-0000 10-524-330-0000 10-524-331-0000 10-524-418-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

BM - Electricity BM - Office Equipment BM - Dept Equip BM - Property & Liab. Ins.

0 0 0 0

1,000 400 0 657

199 1,762 0 1,304

1,000 0 5,000 848

0 (400) 5,000 191

0.00% -100.00% 29.07%

Total - BM (524):

9,482

4,321

13,873

4,391

46.31%

527 - MAXFIELD SPORTS COMPLEX - GROUNDS 10-527-318-0000 10-527-319-0000 10-527-320-0000 10-527-321-0200 10-527-323-0000 10-527-329-0000 10-527-331-0000 10-527-418-0000

MG - Contract Ser. MG - Equip, Op. - Gas MG - Equip. Op. - Maint. MG - Rep. & Maint - Veh MG - Material & Supplies MG - Electricity MG - Dept. Equip. MG - Prop. & Lia. Ins.

0 0 0 0 0 0 0 0

10,000 4,000 2,500 0 5,200 500 51,000 502

Total - MG (527):

73,702

528 - MAXFIELD SPORTS COMPLEX - BUILDINGS/PAVILLIONS 10-528-318-0000 10-528-321-0100 10-528-323-0000 10-528-323-0100 10-528-324-0000 10-528-327-0000 10-528-329-0000 10-528-330-0000 10-528-331-0000 10-528-418-0000

MBP - Contract Ser. MBP - Repairs & Maint./Bldg. MBP - Material & Supplies MBP - Mater. & Supp./Cust. MBP - Telephone MBP - Building Heat MBP - Electricity MBP - Office Equipment MBP - Dept Equip MBP - Property & Liab. Ins.

0 0 0 0 0 0 0 0 0 0

2,000 1,500 1,800 0 0 0 700 500 0 502

Total - MBP (528):

7,002

BA - Salaries (Ice Program) BA - Payroll Accrual BA - Overtime

0 0 0

78,383 0 700

Sub Total:

79,083

BA - FICA BA - Health Ins. BA - Health Ins.(Employee Share) BA - HRA/CCC Expense BA - Dental Ins. BA - Life Ins. BA - Work. Comp. BA - Retirement BA - AD & D BA - Ben. Accrual

0 0 0 0 0 0 0 0 0 0

6,050 18,645 (1,757) 3,800 1,402 346 3,834 5,836 16 0

Sub Total:

38,172

BA - Contract Ser. BA - Gas BA - Equip. Op./Maint. BA - Rep. & Maint- Bldg. BA - Material & Supplies BA - Heating Fuel BA - Water BA - Electricity BA - Dept. Equip. BA - Prop. & Lia. Ins. BA - Retiree Health Ins.

0 0 0 0 0 0 0 0 0 0 0

7,000 700 4,000 1,800 6,050 6,000 4,000 35,000 4,100 10,968 825

530 - WENDELL A. BARWOOD ARENA 10-530-101-0000 10-530-119-0000 10-530-120-0000

10-530-210-0000 10-530-220-0000 10-530-220-0100 10-530-225-0000 10-530-230-0000 10-530-240-0000 10-530-250-0000 10-530-260-0000 10-530-270-0000 10-530-290-0000

10-530-318-0000 10-530-319-0000 10-530-320-0000 10-530-321-0100 10-530-323-0000 10-530-327-0000 10-530-328-0000 10-530-329-0000 10-530-331-0000 10-530-418-0000 10-530-418-0100

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

1193 1194 1195 1196 1197 1198 1199 1200 1201 1202 1203 1204 1205 1206 1207 1208 1209 1210 1211 1212 1213 1214 1215 1216 1217 1218 1219 1220 1221 1222 1223 1224 1225 1226 1227 1228 1229 1230 1231 1232 1233 1234 1235 1236 1237 1238 1239 1240 1241 1242 1243 1244 1245 1246 1247 1248 1249 1250 1251 1252 1253 1254 1255 1256 1257 1258 1259

10-530-543-0000 10-530-544-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

BA - Capital Outlay BA - Capital Reserve

0 0

10,000 10,342

Sub Total:

100,785

Total - BA (530):

218,040

700,352

720,018

768,771

347,951

1,066,283

297,512

38.70%

CC- Trav. & Mtgs./Bd. CC - Members/Dues CC - App. - Con. Comm. CC - Contracted Services CC - Materials & Supplies

175 250 3,000 2,500 500

34 250 686 1,106 653

100 100 3,000 2,000 500

73 0 0 0 0

175 250 0 2,300 600

75 150 (3,000) 300 100

75.00% 150.00% -100.00% 15.00% 20.00%

Sub Total:

6,425

2,729

5,700

3,325

(2,375)

-41.67%

Total - CC (611):

6,425

2,729

5,700

3,325

(2,375)

-41.67%

LZ - Salaries LZ - Sal. - Zoning Board LZ - Payroll Accrual

70,054 1,750 0

73,993 500 323

72,155 1,750 0

26,226 0 0

74,339 1,750 0

2,184 0 0

Sub Total:

71,804

74,816

73,905

26,226

76,089

2,184

LZ - FICA LZ - Health Ins. LZ - Health Ins. (Employee Share) LZ - HRA/CCC Expense LZ - Dental Ins. LZ - Life Ins. LZ - Work. Comp. LZ - Retirment LZ - AD & D LZ - Ben. Accrual

5,493 14,628 (1,463) 2,962 1,577 332 301 5,604 11 0

5,661 0 0 3,338 1,405 273 210 5,566 25 58

5,654 3,750 0 0 1,381 332 325 5,772 11 0

2,000 0 0 0 478 115 115 1,994 4 0

5,821 3,750 0 3,400 1,381 228 335 5,947 11 0

167 0 0 3,400 0 (104) 10 175 0 0

3.03% 0.00% 2.96% 2.95% 0.00% 0.00% -31.33% 3.08% 3.03% 0.00% -

Sub Total:

29,445

16,536

17,225

4,706

20,873

3,648

21.18%

LZ - Trav. & Mtgs. LZ - Trav. & Mtgs./Board LZ - Advertising LZ - Recruit. & Train. LZ - Contract Ser. LZ - Material & Supplies LZ - Refunds

150 125 1,254 100 14,220 0 100

0 0 943 0 3,383 82 0

150 125 1,254 100 9,200 0 100

0 100 465 0 0 0 0

150 100 1,254 100 9,200 0 100

0 (25) 0 0 0 0 0

0.00% -20.00% 0.00% 0.00% 0.00% 0.00%

Sub Total:

15,949

4,408

10,929

565

10,904

(25)

-0.23%

117,198

95,760

102,059

31,497

107,866

5,807

5.69%

PDV - Salaries PDV - Salary - Plan. Comm. PDV - Payroll Accrual

191,089 2,800 0

183,028 2,500 845

197,496 2,975 0

68,231 0 0

203,466 2,975 0

5,970 0 0

3.02% 0.00% -

Sub Total:

193,889

186,373

200,471

68,231

206,441

5,970

2.98%

457 (5,480) 821

2.98% -9.64% -9.63%

Total - Parks & Rec.: F - PLANNING & DEVELOPMENT 611 - CONSERVTION 10-611-311-0100 10-611-313-0000 10-611-316-0100 10-611-318-0000 10-611-321-0000

621 - LAND USE & ZONING 10-621-101-0000 10-621-101-0100 10-621-119-0000

10-621-210-0000 10-621-220-0000 10-621-220-0100 10-621-225-0000 10-621-230-0000 10-621-240-0000 10-621-250-0000 10-621-260-0000 10-621-270-0000 10-621-290-0000

10-621-311-0000 10-621-311-0100 10-621-312-0000 10-621-315-0000 10-621-318-0000 10-621-323-0000 10-621-325-0000

Total - LZ (621): 622 - PLANNING & DEVELOPMENT 10-622-101-0000 10-622-101-0100 10-622-119-0000

10-622-210-0000 10-622-220-0000 10-622-220-0100

PDV - FICA PDV - Health Ins. PDV - Health Ins. (Employee Share)

14,846 43,884 (4,388)

13,776 37,964 0

15,336 56,819 (8,523)

4,809 13,722 0

15,793 51,339 (7,702)

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

1260 1261 1262 1263 1264 1265 1266 1267 1268 1269 1270 1271 1272 1273 1274 1275 1276 1277

ACCT. # (B)

10-622-225-0000 10-622-230-0000 10-622-240-0000 10-622-250-0000 10-622-260-0000 10-622-270-0000 10-622-290-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

PDV - HRA/CCC Expense PDV - Dental Ins. PDV - Life Ins. PDV - Work. Comp. PDV - Retirement PDV - AD & D PDV - Ben. Accrual

7,755 4,000 996 814 15,288 33 0

8,739 3,583 820 550 15,233 75 385

9,711 3,521 996 883 15,800 33 0

0 1,219 346 300 5,459 11 0

8,800 3,521 684 908 16,278 33 0

(911) 0 (312) 25 478 0 0

-9.38% 0.00% -31.33% 2.83% 3.03% 0.00% -

Sub Total:

83,228

81,125

94,576

25,865

89,654

(4,922)

-5.20%

PDV - Trav. & Mtgs. PDV - Trav. & Mtgs.-Comm PDV - Advertising PDV - Marketing/Prom. PDV - Member./Dues PDV - Books & Periodicals PDV - Recruit. & Train. PDV - Contract Ser.

1,000 175 2,495 500 20,896 80 350 29,780

464 0 2,296 0 20,806 82 375 7,962

1,000 175 2,375 500 21,244 80 350 45,500

149 0 609 0 12,838 0 447 5,886

1,000 100 2,375 500 21,642 82 350 13,500

0 (75) 0 0 398 2 0 (32,000)

0.00% -42.86% 0.00% 0.00% 1.87% 2.50% 0.00% -70.33%

1278 10-622-320-0000 PDV - Equip. Oper./Main. 500 150 500 1279 10-622-322-0000 PDV - Postage 2,700 815 2,100 1280 10-622-323-0000 PDV - Material & Supplies 2,500 1,997 2,500 1281 10-622-324-0000 PDV - Telephone 1,275 2,078 1,275 1282 10-622-325-0000 PDV - Refunds 100 0 100 1283 10-622-330-0000 PDV - Office Equip. 300 360 300 1284 10-622-418-0000 PDV - Prop. Lia. & Ins. 2,215 2,078 2,182 1285 1286 Sub Total: 64,866 39,464 80,181 1287 1288 Total - PDV (622): 341,983 306,962 375,228 1289 1290 623 - HOUSING /COMMUNITY DEVELOPMENT 1291 1292 10-623-312-0000 HCD - Advertising 500 382 100 1293 10-623-318-0000 HCD - Contract Ser. 500 630 100 1294 1295 Sub Total: 1,000 1,012 200 1296 1297 Total - HCD (623): 1,000 1,012 200 1298 1299 624 - FOREST MANAGEMENT 1300 1301 10-624-318-0000 FM - Contract Ser. 250 250 100 1302 1303 Total - FM (624): 250 250 100 1304 1305 625 - HISTORIC PRESERVATION 1306 1307 10-625-311-0100 HP - Trav. & Mtgs - Bd. 200 235 200 1308 10-625-312-0000 HP - Advertising 180 172 100 1309 10-625-316-0000 HP - Grants & Approp. 2,000 2,672 1,500 1310 10-625-316-0100 HP - Grants Expense 0 0 700 1311 1312 Sub Total: 2,380 3,079 2,500 1313 1314 Total - HP (625): 2,380 3,079 2,500 1315 1316 Total - Plan. & Development: 469,236 409,792 485,787 1317 1318 G - CULTURAL SERVICES 1319 1320 711 - LIBRARIES (Note: This budget is administered by Library Trustees) 1321 1322 10-711-101-0000 LS - Salaries (W. Hartford) 10,000 5,999 0 1323 10-711-119-0000 LS - Payroll Accrual 0 0 0 1324 1325 Sub Total: 10,000 5,999 0

0 393 690 517 0 0 1,059

500 1,400 2,200 2,078 100 300 2,372

0 (700) (300) 803 0 0 190

0.00% -33.33% -12.00% 62.98% 0.00% 0.00% 8.71%

22,589

48,499

(31,682)

-39.51%

116,684

344,594

(30,634)

-8.16%

0 100

400 625

300 525

300.00% 525.00%

100

1,025

825

412.50%

100

1,025

825

412.50%

(100)

-100.00%

(100)

-100.00%

0 0 1,349 0

200 180 2,200 0

0 80 700 (700)

0.00% 80.00% 46.67% -100.00%

1,349

2,580

3.20%

1,349

2,580

3.20%

149,703

459,390

776 0

0 0

776

10-622-311-0000 10-622-311-0100 10-622-312-0000 10-622-312-0100 10-622-313-0000 10-622-314-0000 10-622-315-0000 10-622-318-0000

(26,397)

-5.43%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

1326 1327 1328 1329 1330 1331 1332 1333 1334 1335 1336 1337 1338 1339 1340 1341 1342 1343 1344 1345 1346 1347 1348 1349 1350 1351 1352 1353 1354 1355 1356 1357 1358 1359 1360

10-711-210-0000 10-711-250-0000 10-711-290-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

LS - FICA LS - Work. Comp. LS - Ben. Accrual

1,814 119 0

0 0 0

59 3 0

0 0 0

Sub Total:

1,933

LS - Trav. & Mtgs. LS - Advertising LS - Marketing LS - Member./Dues LS - Library Programs LS - VT Grt Fd Lib. Prgm LS - Books & Periodicals LS - Recruitment & Train. LS - Contract Ser. LS - Equip. Oper./Maint. LS - Repairs & Maint./Bldg. LS - Postage LS - Material & Supplies LS - Mater. & Supp./Cust. LS - Telephone LS - Building Heat LS - Electricity LS - Office Equipment LS - Dept Equip. LS - Property & Liab. Ins.

300 150 150 200 800 100 6,000 250 3,200 500 1,500 475 900 125 400 2,200 1,000 400 0 795

0 0 0 100 6 0 358 0 417 497 0 0 217 0 0 588 269 0 17,021 685

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Sub Total:

19,445

20,157

Total - LS (711):

31,378

26,157

839

83,925

89,000

44,500

90,000

1,000

1.12%

1361 10-712-316-0200 LA - Approp. - Quechee 140,519 1362 10-712-316-0300 LA - Approp. - Wilder 25,000 1363 10-712-316-0400 LA - Approp. - WRJ 15,000 1364 10-712-316-0500 LA - Approp. - WH Library 0 1365 1366 Sub Total: 264,444 1367 1368 Total - LA (712): 264,444 1369 1370 Total - Cultural Ser.: 295,822 1371 1372 H - MISCELLANEOUS 1373 1374 811 - RISK MANAGEMENT 1375 1376 10-811-318-0000 RM - Contract Ser. 100 1377 10-811-318-0100 RM - HRA Cost Clearing Acct 3,000 1378 10-811-318-0300 RM - Wellness 8,040 1379 10-811-318-0500 RM - Excise & Other Taxes 0 1380 1381 Total - RM (811): 11,140 1382 1383 813 - CONTINGENCIES/TAX REBATES 1384 1385 10-813-325-0000 CT - Refunds 1,000 1386 10-813-325-0750 CT - Formula Account 0 1387 1388 Total - CT (813): 1,000 1389 1390 815 - MISCELLANEOUS 1391

140,519 25,000 10,000 0

149,000 26,000 15,000 32,000

74,500 13,000 15,000 749

154,200 27,200 15,000 0

5,200 1,200 0 (32,000)

3.49% 4.62% 0.00% -100.00%

259,444

311,000

147,749

286,400

(24,600)

-7.91%

259,444

311,000

147,749

286,400

(24,600)

-7.91%

285,601

311,000

148,588

286,400

(24,600)

-7.91%

1,500 0 7,944 4,292

0 0 6,925 0

3,000 75,620 2,228 3,875

100 0 7,267 3,000

100 0 342 3,000

4.94% -

13,736

6,925

84,723

10,367

3,442

49.70%

3,521 0

500 0

1,539 0

100 0

(400) 0

-80.00% -

3,521

500

1,539

100

(400)

-80.00%

10-711-311-0000 10-711-312-0000 10-711-312-0100 10-711-313-0000 10-711-313-0100 10-711-313-0501 10-711-314-0000 10-711-315-0000 10-711-318-0000 10-711-320-0000 10-711-321-0100 10-711-322-0000 10-711-323-0000 10-711-323-0100 10-711-324-0000 10-711-327-0000 10-711-329-0000 10-711-330-0000 10-711-331-0000 10-711-418-0000

712 - LIBRARY ALLOWANCES 10-712-316-0100

LA - Approp. - Hartford

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

ACCT. # (B)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

1392 10-815-300-0000 ME - Miscell./Immaterial Expenses 0 105 1393 1394 Total - IT (831): 0 105 1395 1396 831 - INTERGOVERNMENTAL TRANSFERS 1397 1398 10-831-318-0000 IT - Contract Ser./County Tax 45,000 45,000 1399 1400 Total - IT (831): 45,000 45,000 1401 1402 Total - Miscellaneous: 57,140 62,362 1403 1404 I - DEBT SERVICE, RESERVE TRANSFERS, & CAPITAL IMPROVEMENTS 1405 1406 912 - BOND REDEMPTION 1407 1408 10-912-542-0000 BR - Bond Interest 30,707 30,248 1409 10-912-542-0100 BR - Bond Principal 295,196 295,196 1410 10-912-542-0300 BR - Bond Interest - Q Bridge 32,116 32,116 1411 10-912-542-0301 BR - Bond Principal - Q Bridge 56,761 56,761 1412 10-912-542-0400 BR - Bond Interest - Max/W. Hart Lib 0 172,194 1413 10-912-542-0401 BR - Bond Principal - Max/W. Hart Li 0 0 1414 10-912-542-0500 BR - Bond Interest - Municipal Bldg B 0 0 1415 10-912-542-0501 BR - Bond Principal - Municipal Bldg 0 0 1416 10-912-542-0800 BR - Prin. Res. Acct. - CSO 21,328 0 1417 10-912-542-0900 BR - Debt Service Interest - WABA 0 0 1418 10-912-542-0910 BR - Debt Service Principal - WABA 0 0 1417 1418 Total - BR (912): 436,108 586,515 1419 1420 921 - RESERVE FUNDS/TRANSFERS (Deposited to Reserve Accounts) 1421 1422 10-921-544-0111 RT - Subseq Yr Expenditures 0 200,000 1423 10-921-544-0112 RT - Encumbrances (For Internal Use 0 52,928 1424 10-921-544-0151 RT - Town Clerk - Preservation 40,000 42,160 1425 10-921-544-0162 RT - Town Bldg Energy Improvments 8,000 8,000 1426 10-921-544-0174 RT - Revaluation/Reappraisal 54,000 54,000 1427 10-921-544-0211 RT - Communications Center 5,000 0 1428 10-921-544-0221 RT - Fire/Ambulance 135,000 135,000 1429 10-921-544-0271 RT - Tower 5,000 4,000 1430 10-921-544-0312 RT - Q Sand & Salt Shed/WRJ Shed C 0 0 1431 10-921-544-0314 RT - St Light Res Accts 9,750 9,750 1432 10-921-544-0321 RT - Highway Equipment 110,000 110,000 1433 10-921-544-0325 RT - DPW Facility Paving Reserve 0 0 1434 10-921-544-0361 RT - Solid Waste (Curbside) 75,000 75,000 1435 10-921-544-0421 RT - Senior Center 4,000 4,000 1436 10-921-544-0511 RT - Recreation Equip. 5,000 5,000 1437 10-921-544-0515 RT - Hwy Bridge & Culvert Reserve P 135,000 135,000 1438 10-921-544-0611 RT - Conservation Commission 0 3,000 1439 10-921-544-0622 RT - Bike & Ped Plan Reserve Fund 0 0 1440 10-921-544-0627 RT - WRJ Revitalization Res Fund 0 0 1441 10-921-544-0628 RT - Planning & Dev Reserve Fund 0 0 1442 10-921-544-8000 RT - Capital Project Funds 0 355,000 1443 10-921-546-0000 RT - Transfer to WABA (Debt Service 0 0 1444 1445 Total - RT (921): 585,750 1,192,838 1446 1447 924 - CAPITAL IMPROVEMENTS 1448 1449 10-924-543-0100 CI - Municipal Building 0 0 1450 10-924-543-0221 CI - Fire Capital Outlay 0 0 1451 10-924-543-0311 CI - QCB Park(s) 100,000 5,145 1452 10-924-543-0313 CI - W. Hartford Patriots Park 75,000 0 1453 10-924-543-0500 CI - Recreation (IF) 40,000 0 1454 10-924-543-0510 CI - Brower Land Acquisition 0 0 1455 10-924-543-0600 CI - Dam Construction - Wright Res. 0 24,012 1456 10-924-543-0700 CI - Hartford Wall 0 0 1457 10-924-543-0710 CI - Quechee Gorge 0 0

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit 0

100

84,000

114,972

116,122

32,122

38.24%

84,000

114,972

116,122

32,122

38.24%

91,425

201,233

126,689

35,264

38.57%

26,250 179,935 31,444 56,761 204,709 307,750 60,000 90,000 42,788 0 0

11,844 105,000 15,902 56,761 102,973 307,750 47,621 0 0 0 0

17,660 179,935 30,665 56,761 119,754 182,750 140,761 245,000 42,788 81,911 125,000

(8,590) 0 (779) 0 (84,955) (125,000) 80,761 155,000 0 81,911 125,000

-32.72% 0.00% -2.48% 0.00% -41.50% -40.62% 134.60% 172.22% 0.00% -

999,637

647,852

1,222,985

223,348

22.34%

0 0 50,000 0 54,000 0 135,000 4,000 0 8,750 110,000 0 151,500 0 0 175,000 0 0 0 0 0 0

0 0 22,236 0 0 0 0 2,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 40,000 0 54,000 0 135,000 4,000 0 8,750 110,000 0 0 4,000 0 175,000 3,000 0 0 0 0 0

0 0 (10,000) 0 0 0 0 0 0 0 0 0 (151,500) 4,000 0 0 3,000 0 0 0 0 0

-20.00% 0.00% 0.00% 0.00% 0.00% 0.00% -100.00% 0.00% -

688,250

24,236

533,750

(154,500)

-22.45%

0 0 0 0 20,000 0 0 0 0

0 0 0 0 0 60,283 0 0 582

0 0 125,000 5,000 0 0 0 0 0

0 0 125,000 5,000 (20,000) 0 0 0 0

-100.00% -

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

1458 1459 1460 1461 1462 1463 1464 1465 1466 1467 1468 1469 1470 1471 1472

10-924-543-0800 10-924-543-0623 10-924-543-0700

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

CI - Fairview Terrace CI - WRJ Revitalization CI - Digitization Project

0 25,000 100,000

0 0 113,929

0 0 0

0 0 150

0 0 0

Total - CI (924):

340,000

143,086

20,000

61,015

130,000

110,000

550.00%

985 - EXPENDITURES REIMBURSED FROM RESERVE (FOR INTERNAL PURPOSES ONLY) 10-985-543-0000

ER - Capital Expenditures from Res

97,113

4,839

Total - CI (985):

97,113

4,839

1,361,858

2,019,552

1,707,887

737,942

1,886,735

178,848

10.47%

13,481,930

13,882,048

14,543,765

5,522,120

15,719,770

1,176,005

8.09%

Total - Debt Ser./Res./Cap Imp Total - General Fund 10:

TOWN OF HARTFORD 2015/2016 MUNICIPAL BUDGET ENTERPRISE FUND EXPENSES (FUND 20, 30, 50, 55, 60 & 65) PLAN YOUR WORK – WORK YOUR PLAN

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

DESCRIPTION (C)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44

OUTDOOR FACILITY (HMA) FUND - 20

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

SOLID WASTE FUND - 30

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

513 - OUTDOOR FACILITIES 20-513-101-0000 20-513-119-0000 20-513-120-0000

20-513-210-0000 20-513-220-0000 20-513-220-0100 20-513-225-0000 20-513-230-0000 20-513-240-0000 20-513-250-0000 20-513-260-0000 20-513-270-0000 20-513-290-0000

20-513-318-0000 20-513-319-0000 20-513-320-0000 20-513-321-0100 20-513-323-0000 20-513-327-0000 20-513-328-0000 20-513-329-0000 20-513-331-0000 20-513-418-0000 20-513-418-0100 20-513-542-0100 20-513-542-0101 20-513-543-0000 20-513-544-0000

OF - Salaries (Ice Program) OF - Payroll Accrual OF - Overtime

81,446 0 700

62,055 0 804

54,856 0 700

7,358 0 50

0 0 0

(54,856) 0 (700)

-100.00% -100.00%

Sub Total:

82,146

62,859

55,556

7,407

(55,556)

-100.00%

OF - FICA OF - Health Ins. OF - Health Ins.(Employee Share) OF - HRA/CCC Expense OF - Dental Ins. OF - Life Ins. OF - Work. Comp. OF - Retirement OF - AD & D OF - Ben. Accrual

6,284 12,354 (1,153) 3,289 1,578 505 4,147 6,184 21 0

4,734 10,142 0 3,706 931 302 2,095 3,972 28 0

4,251 13,142 (1,611) 3,496 1,068 359 2,856 4,061 11 0

528 1,718 0 0 186 45 380 502 2 0

0 0 0 0 0 0 0 0 0 0

(4,251) (13,142) 1,611 (3,496) (1,068) (359) (2,856) (4,061) (11) 0

-100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -

Sub Total:

33,209

25,910

27,633

3,360

(27,633)

-100.00%

OF - Contract Ser. OF - Gas OF - Equip. Op./Maint. OF - Rep. & Maint- Bldg. OF - Material & Supplies OF - Heating Fuel OF - Water OF - Electricity OF - Dept. Equip. OF - Prop. & Lia. Ins. OF - Retiree Health Ins. OF - Debt Service Interest OF - Debt Service Principal OF - Capital Outlay OF - Capital Reserve

4,850 800 3,900 0 4,450 5,500 3,700 44,000 2,050 9,991 0 0 0 0 0

7,790 563 5,316 0 3,636 3,284 2,423 49,340 0 9,400 481 0 0 0 20,000

4,850 700 3,400 0 4,450 4,500 3,200 46,000 2,050 13,132 0 0 0 0 51,569

4,122 111 0 0 1,867 2,897 0 0 0 4,804 275 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

(4,850) (700) (3,400) 0 (4,450) (4,500) (3,200) (46,000) (2,050) (13,132) 0 0 0 0 (51,569)

-100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00% -100.00%

Sub Total:

79,241

102,233

133,851

14,076

(133,851)

-100.00%

Total - OF (513)

194,596

191,002

217,040

24,844

(217,040)

-100.00%

Total - Fund 20:

194,596

191,002

217,040

24,844

(217,040)

-100.00%

CC - Contract Ser.

75,000

150,000

37,500

(150,000)

-100.00%

Sub Total:

75,000

150,000

37,500

(150,000)

-100.00%

Sub Total - CC (931):

75,000

150,000

37,500

(150,000)

-100.00%

RC - Salaries RC - Payroll Accrual RC - Overtime

49,509 0 1,145

54,667 0 1,167

50,869 0 1,145

22,921 0 223

51,767 0 1,145

898 0 0

1.77% 0.00%

Sub Total:

50,654

55,834

52,014

23,145

52,912

898

1.73%

RC - FICA

3,875

4,268

3,980

1,732

4,048

1.71%

SOLID WASTE DISPOSAL 931 - CURBSIDE COLLECTION

30-931-318-0000

971 - RECYCLING CENTER 30-971-101-0000 30-971-119-0000 30-971-120-0000

30-971-210-0000

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

ACCT. # (B)

23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

30-971-220-0000 30-971-220-0100 30-971-225-0000 30-971-230-0000 30-971-240-0000 30-971-250-0000 30-971-260-0000 30-971-270-0000 30-971-290-0000

41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

RC - Health Ins. RC - Health Ins.(Employee Share) RC - HRA/CCC Expense RC - Dental Ins. RC - Life Ins. RC - Work. Comp. RC - Retirement RC - AD & D RC - Ben. Accrual

10,038 (1,004) 2,056 846 332 5,012 3,007 11 0

13,560 0 2,317 772 273 3,886 2,987 25 0

12,476 (1,871) 3,237 759 332 5,910 3,098 11 0

3,671 0 0 311 115 2,646 1,373 4 0

12,719 (1,908) 2,400 759 235 6,309 3,192 11 0

243 (37) (837) 0 (97) 399 94 0 0

1.95% 1.98% -25.86% 0.00% -29.22% 6.75% 3.03% 0.00% -

Sub Total:

24,173

28,088

27,932

9,851

27,765

(167)

-0.60%

30-971-311-0000 30-971-312-0000 30-971-313-0000 30-971-315-0000 30-971-315-0100 30-971-318-0000

RC - Trav. & Mtgs. RC - Advertising RC - Mem. & Dues RC - Recruit. & Train. RC - Public Educ. RC - Contract Ser.

100 300 500 400 1,000 49,750

342 304 498 25 820 43,743

100 300 500 400 400 42,750

0 96 0 0 836 7,413

200 300 500 100 500 42,000

100 0 0 (300) 100 (750)

100.00% 0.00% 0.00% -75.00% 25.00% -1.75%

30-971-318-0100 30-971-319-0000 30-971-320-0200 30-971-320-0300 30-971-321-0000 30-971-321-0100 30-971-323-0000 30-971-324-0000 30-971-326-0000 30-971-327-0000 30-971-328-0000 30-971-329-0000 30-971-331-0000 30-971-543-0000

RC - Contract Ser. - HHW RC - Equip. Oper. - Gas RC - Equip. Oper. - Journ. RC - Equip. Oper. - Gen. RC - Rep. & Main. - Veh. RC - Rep. & Main. - Bldg. RC - Material & Supplies RC - Telephone RC - Uniforms RC - Building Heat RC - Potable Water RC - Electricity RC - Dept. Equipment RC - Capital Outlay

8,500 3,525 100 5,000 5,500 8,000 1,300 700 950 4,660 300 7,700 6,000 0

10,175 2,851 0 228 5,401 5,983 1,663 742 842 7,897 235 8,050 0 0

3,500 4,213 100 2,000 4,000 5,000 1,500 750 850 4,300 300 7,200 2,500 50,000

0 837 0 0 615 0 431 186 156 0 138 1,633 0 0

8,500 3,000 0 2,000 4,000 5,000 1,500 750 1,100 6,100 300 8,000 0 0

5,000 (1,213) (100) 0 0 0 0 0 250 1,800 0 800 (2,500) (50,000)

142.86% -28.79% -100.00% 0.00% 0.00% 0.00% 0.00% 0.00% 29.41% 41.86% 0.00% 11.11% -100.00% -100.00%

Sub Total:

104,285

89,799

130,663

12,341

83,850

(46,813)

-35.83%

Total - RC (971):

179,112

173,721

210,609

45,337

164,527

(46,082)

-21.88%

973 - CONSTRUCTION & DEMOLITION 30-973-313-0200 30-973-318-0000 30-973-318-0100 30-973-320-0000 30-973-320-0100 30-973-323-0000 30-973-324-0000 30-973-543-0000

CD - Waste Gen. Fee CD - Contract Ser. CD - Landfill Closure Expense CD - Equip. Op./ Maint-General CD - Equip. Op./ Maint-Scales CD - Material & Supplies CD - Telephone CD - Capital Outlay

8,050 130,400 24,000 0 21,000 300 800 0

5,360 92,946 18,585 0 3,165 64 436 0

6,000 100,242 23,000 0 1,500 300 600 0

863 17,084 2,258 1,067 759 0 0 1,024

6,000 106,242 20,000 100 250 100 500 0

0 6,000 (3,000) 100 (1,250) (200) (100) 0

0.00% 5.99% -13.04% -83.33% -66.67% -16.67% -

Sub Total:

184,550

120,556

131,642

23,056

133,192

1,550

1.18%

Total - CD (973):

184,550

120,556

131,642

23,056

133,192

1,550

1.18%

TS - Salaries TS - Payroll Accrual TS - Overtime

52,982 0 687

41,694 0 39

53,789 0 687

7,067 0 365

40,368 0 687

(13,421) 0 0

-24.95% 0.00%

Sub Total:

53,669

41,733

54,476

7,432

41,055

(13,421)

-24.64%

3,190 0 0 2,434 595 211

4,167 8,757 (1,314) 3,237 759 332

570 32 0 0 20 2

3,141 2,750 0 2,500 759 228

(1,026) (6,007) 1,314 (737) 0 (104)

-24.62% -68.60% -100.00% -22.77% 0.00% -31.33%

974 - TRANSFER STATION 30-974-101-0000 30-974-119-0000 30-974-120-0000

30-974-210-0000 30-974-220-0000 30-974-220-0100 30-974-225-0000 30-974-230-0000 30-974-240-0000

TS - FICA TS - Health Ins. TS - Health Ins.(Employee Share) TS - HRA/CCC Expense TS - Dental Ins. TS - Life Ins.

4,053 6,014 (601) 2,160 846 332

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155

30-974-250-0000 30-974-260-0000 30-974-270-0000 30-974-290-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

TS - Work. Comp. TS - Retirement TS - AD & D TS - Ben. Accrual

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

5,260 3,674 11 0

2,836 2,728 19 0

6,215 3,784 11 0

825 121 0 0

4,906 2,701 11 0

(1,309) (1,083) 0 0

-21.06% -28.62% 0.00% -

21,749

12,013

25,948

1,570

16,996

(8,952)

-34.50%

TS - Advertising TS - Waste Gen. Fee TS - State Taxes TS - Permits & Lic. TS - Contract Ser. TS - Equip. Oper./Office TS - Equip. Oper./Scale TS - Oper. & Maint. - Gen. TS - Rep. & Maint. - Veh. TS - Mater. & Supp. TS - Uniforms TS - Potable Water TS - Commun. Clean Up.

500 1,000 8,400 240 114,600 0 21,000 2,900 7,000 4,000 800 250 2,000

630 585 6,945 226 103,457 0 2,619 471 4,528 4,618 255 41 0

500 1,000 7,800 240 104,700 1,000 1,200 2,000 4,000 3,500 500 200 1,500

327 62 1,927 0 27,322 1,067 1,010 68 615 1,561 31 0 0

500 600 7,000 240 104,700 0 250 500 3,000 4,600 550 100 500

0 (400) (800) 0 0 (1,000) (950) (1,500) (1,000) 1,100 50 (100) (1,000)

0.00% -40.00% -10.26% 0.00% 0.00% -100.00% -79.17% -75.00% -25.00% 31.43% 10.00% -50.00% -66.67%

Sub Total:

162,690

124,375

128,140

33,991

122,540

(5,600)

-4.37%

Total - TS (974):

238,108

178,121

208,564

42,994

180,591

(27,973)

-13.41%

Sub Total: 30-974-312-0000 30-974-313-0200 30-974-316-0000 30-974-317-0000 30-974-318-0000 30-974-320-0000 30-974-320-0100 30-974-320-0300 30-974-321-0000 30-974-323-0000 30-974-326-0000 30-974-328-0000 30-974-318-0100

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

975 - SOLID WASTE ADMINISTRATION 30-975-101-0000 30-975-119-0000 30-975-120-0000

30-975-210-0000 30-975-220-0000 30-975-220-0100 30-975-225-0000 30-975-230-0000 30-975-240-0000 30-975-250-0000 30-975-260-0000 30-975-270-0000 30-975-290-0000

30-975-311-0000 30-975-312-0000 30-975-315-0000 30-975-317-0000 30-975-318-0000 30-975-318-0200 30-975-318-0300 30-975-321-0100 30-975-322-0000 30-975-323-0000 30-975-324-0000 30-975-328-0000 30-975-329-0000 30-975-330-0000 30-975-418-0000 30-975-418-0100 30-975-544-0000

WA - Salaries WA - Payroll Accrual WA - Overtime

129,023 0 0

127,071 0 239

130,319 0 0

45,123 0 0

134,239 0 0

3,920 0 0

3.01% -

Sub Total:

129,023

127,310

130,319

45,123

134,239

3,920

3.01%

WA - FICA WA - Health Ins. WA - Health Ins.(Employee Share) WA - HRA/CCC Expense WA - Dental Ins. WA - Life Ins. WA - Work. Comp. WA - Retirement WA - AD & D WA - Ben. Accrual

9,870 21,766 (2,098) 5,260 2,090 784 6,872 10,322 31 0

9,395 18,862 0 5,928 1,871 629 5,388 9,249 57 0

9,970 23,159 (3,356) 6,798 1,850 767 8,203 10,426 29 0

3,325 7,349 0 0 636 265 4,474 3,547 9 0

10,270 23,327 (3,381) 6,000 1,850 527 8,856 10,740 29 0

300 168 (25) (798) 0 (240) 653 314 0 0

3.01% 0.73% 0.74% -11.74% 0.00% -31.29% 7.96% 3.01% 0.00% -

Sub Total:

54,897

51,379

57,846

19,604

58,218

372

0.64%

1,000 150 400 0 3,700 250 0 2,200 900 1,500 800 350 1,600 700 9,154 4,500 0

1,222 0 9 0 2,553 462 6,000 309 480 679 699 64 892 189 8,532 5,139 0

1,000 150 300 0 2,800 250 0 1,000 800 1,000 800 250 1,200 800 8,903 6,816 3,477

224 0 0 36 473 0 0 0 124 393 277 0 199 173 4,321 2,352 0

1,500 150 200 0 2,800 500 0 2,000 600 800 800 125 1,000 800 8,687 6,461 14,516

500 0 (100) 0 0 250 0 1,000 (200) (200) 0 (125) (200) 0 (216) (355) 11,039

50.00% 0.00% -33.33% 0.00% 100.00% 100.00% -25.00% -20.00% 0.00% -50.00% -16.67% 0.00% -2.43% -5.21% 317.49%

27,204

27,229

29,546

8,573

40,939

11,393

38.56%

211,124

205,918

217,711

73,300

233,396

15,685

7.20%

WA - Trav. & Mtgs. WA - Advertising WA - Recruit. & Train. WA - Permits & Licenses WA - Contract Ser. WA - Legal Services WA - Contr Services - OPS Review WA - Rep. & Maint. - Bldg. WA - Postage WA - Material & Supplies WA - Telephone WA - Potable Water WA - Electricity WA - Office Equipment WA - Prop. & Lia. Ins. WA - Retiree Health Ins. WA - Cap. Reserve Trans. Sub Total: Total - WA (975):

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

ACCT. # (B)

156 157 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

Total - Fund 30:

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

887,894

828,316

918,526

222,186

711,706

(206,820)

-22.52%

500 21,800 2,000 4,000 6,000 7,000 65,000 10,500 17,500 0 0

0 4,557 1,261 3,354 1,308 5,708 61,984 3,751 16,371 0 0

500 6,800 2,500 4,000 4,000 6,250 64,497 500 17,425 138,000 12,000

0 3,270 263 439 87 57 15,320 1,757 3,238 0 0

500 6,800 2,500 4,000 3,000 6,250 64,000 1,000 17,425 0 0

0 0 0 0 (1,000) 0 (497) 500 0 (138,000) (12,000)

0.00% 0.00% 0.00% 0.00% -25.00% 0.00% -0.77% 100.00% 0.00% -100.00% -100.00%

Sub Total:

134,300

98,294

256,472

24,431

105,475

(150,997)

-58.87%

Total - WW (952):

134,300

98,294

256,472

24,431

105,475

(150,997)

-58.87%

DS - Salaries DS - Payroll Accrual DS - Overtime

167,683 0 22,890

198,724 0 17,189

174,407 0 22,890

70,985 0 7,265

203,010 0 22,890

28,603 0 0

16.40% 0.00%

Sub Total:

190,573

215,913

197,297

78,250

225,900

28,603

WATER FUND - 50 952 - WILDER WELL & TREATMENT 50-952-315-0000 50-952-318-0000 50-952-321-0100 50-952-323-0000 50-952-324-0000 50-952-327-0000 50-952-329-0000 50-952-331-0000 50-952-340-0000 50-952-543-0000 50-952-543-0100

WW - Recruit. & Train. WW - Contract Ser. WW - Rep. & Maint. - Bldg. WW - Material & Supp. WW - Telephone WW - Building Heat WW - Electricity WW - Department Equipment WW - Chemicals WW - Capital Outlay WW - Capital Outlay - Impact Fees

954 - DISTRIBUTION SYSTEM 50-954-101-0000 50-954-119-0000 50-954-120-0000

50-954-210-0000 50-954-220-0000 50-954-220-0100 50-954-225-0000 50-954-230-0000 50-954-240-0000 50-954-250-0000 50-954-260-0000 50-954-270-0000 50-954-290-0000

50-954-311-0000 50-954-312-0000 50-954-313-0000 50-954-314-0000 50-954-315-0000 50-954-318-0000 50-954-319-0000 50-954-320-0200 50-954-321-0000 50-954-321-0100 50-954-321-0200 50-954-323-0000 50-954-324-0000 50-954-326-0000 50-954-329-0000 50-954-331-0000 50-954-331-0100 50-954-418-0100 50-954-542-0100 50-954-542-0101 50-954-542-0102 50-954-543-0000 50-954-543-0100

DS - FICA DS - Health Ins. DS - Health Ins.(Employee Share) DS - HRA/CCC Expense DS - Dental Ins. DS - Life Ins. DS - Work. Comp. DS - Retirement DS - AD & D DS - Ben. Accrual

14,579 29,389 (2,939) 9,039 2,989 1,029 8,196 13,184 35 0

16,308 46,555 0 10,186 3,694 937 6,760 12,656 86 0

15,093 38,189 (5,729) 10,035 2,324 1,029 10,337 13,700 35 0

5,786 18,029 0 0 1,318 412 4,207 5,779 14 0

17,281 41,477 (6,221) 10,200 2,476 752 12,486 15,897 37 0

2,188 3,288 (492) 165 152 (277) 2,149 2,197 2 0

14.50% 14.50% 8.61% 8.59% 1.64% 6.54% -26.92% 20.79% 16.04% 5.71% -

Sub Total:

75,501

97,182

85,013

35,544

94,385

9,372

11.02%

500 100 500 100 500 8,400 12,115 3,000 3,000 1,000 24,000 24,000 100 3,100 2,500 21,300 0 8,302 19,159 122,675 38,318 90,000 180,557

83 0 222 0 136 5,858 8,669 2,328 4,633 504 30,164 21,442 949 4,250 2,266 22,849 0 12,541 19,159 122,675 38,318 24,480 0

500 100 1,000 100 500 8,400 14,100 3,000 3,000 1,000 24,000 24,000 500 2,475 2,500 3,500 15,500 13,817 53,797 126,355 0 111,787 0

237 0 0 0 0 1,548 720 380 12 963 6,513 7,743 423 949 354 3,692 0 2,459 0 0 0 0 0

500 100 1,000 100 500 8,400 14,100 3,000 4,000 1,000 28,000 24,000 900 4,200 2,500 2,500 0 6,840 16,669 130,146 33,338 141,000 0

0 0 0 0 0 0 0 0 1,000 0 4,000 0 400 1,725 0 (1,000) (15,500) (6,977) (37,128) 3,791 33,338 29,213 0

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 33.33% 0.00% 16.67% 0.00% 80.00% 69.70% 0.00% -28.57% -100.00% -50.50% -69.02% 3.00% 26.13% -

DS - Trav. & Mtgs. DS - Advertising DS - Mem. & Dues DS - Books & Periodicals DS - Recruit. & Train. DS - Contract Ser. DS - Equip. Oper. - Gas DS - Equip. Oper. - Journ. DS - Rep. & Main. - Veh. DS - Rep. & Maint. - Bldg. DS - Rep. & Maint. - Mains DS - Material & Supplies DS - Telephone DS - Uniforms DS - Electricity DS - Dept. Equip. DS - Dept. Equip. - Cap Reserve DS - Retiree Health Ins. DS - Debt Ser. - Interest DS - Debt Ser. - Principal DS - Debt Ser. - Admin Fees DS - Capital Outlay DS - Cap. - Impact Fees

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

50-954-543-0200

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

DS - Cap. - Passumpsic

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 $ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

76,860

37,201

Sub Total:

563,226

398,386

409,931

63,194

422,793

12,862

3.14%

Total - DS (954):

829,300

711,481

692,241

176,988

743,078

50,837

7.34%

WA - Salaries WA - Payroll Accrual

58,267 0

60,716 0

58,436 0

21,486 0

60,197 0

1,761 0

3.01% -

Sub Total:

58,267

60,716

58,436

21,486

60,197

1,761

3.01%

135 94 (15) 1,220 0 (81) 241 141 0 0

3.02% 1.68% 2.08% 68.54% 0.00% -32.02% 8.07% 3.02% 0.00% -

955 - WATER ADMINISTRATION 50-955-101-0000 50-955-119-0000

50-955-210-0000 50-955-220-0000 50-955-220-0100 50-955-225-0000 50-955-230-0000 50-955-240-0000 50-955-250-0000 50-955-260-0000 50-955-270-0000 50-955-290-0000

WA - FICA WA - Health Ins. WA - Health Ins.(Employee Share) WA - HRA/CCC Expense WA - Dental Ins. WA - Life Ins. WA - Work. Comp. WA - Retirement WA - AD & D WA - Ben. Accrual Sub Total:

50-955-311-0000 50-955-312-0000 50-955-313-0000 50-955-314-0000 50-955-315-0000 50-955-317-0000 50-955-318-0000 50-955-320-0000 50-955-321-0100 50-955-322-0000 50-955-323-0000 50-955-324-0000 50-955-330-0000 50-955-331-0000 50-955-418-0000 50-955-418-0100 50-955-544-0000

4,457 4,502 (379) 2,585 559 247 2,380 4,662 14 0

4,623 3,616 0 2,913 548 213 1,596 5,131 20 0

4,469 5,604 (722) 1,780 521 253 2,987 4,675 13 0

1,668 1,472 0 0 188 91 963 2,315 3 0

4,604 5,698 (737) 3,000 521 172 3,228 4,816 13 0

19,027

18,660

19,580

6,701

21,315

1,735

8.86%

WA - Trav. & Mtgs. WA - Advertising WA - Mem. & Dues WA - Books & Periodicals WA - Recruit. & Train. WA - Permits & Licenses WA - Contract Ser. WA - Equip. Oper./Office WA - Rep. & Maint./Bldg. WA - Postage WA - Material & Supplies WA - Telephone WA - Office Equip. WA - Dept. Equip. WA - Prop. & Lia. Ins. WA - Retiree Health Ins. WA - Cap. Reserve Trans.

500 150 250 150 250 11,500 4,750 250 250 3,800 1,000 1,000 500 1,000 10,826 1,685 153,859

0 44 92 11 40 11,344 3,257 0 0 3,551 732 994 209 0 10,707 1,007 200,000

500 150 250 150 250 11,500 4,750 250 250 3,800 1,000 1,000 500 1,000 10,465 3,300 59,310

44 0 36 0 25 0 1,839 0 0 879 240 56 0 0 5,079 0 0

500 150 250 150 250 11,500 4,750 250 250 3,800 1,000 1,000 500 1,000 10,762 3,300 31,247

0 0 0 0 0 0 0 0 0 0 0 0 0 0 297 0 (28,063)

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.84% 0.00% -47.32%

Sub Total:

191,720

231,988

98,425

8,199

70,659

(27,766)

-28.21%

Total: WA (955):

269,014

311,364

176,441

36,386

152,171

(24,270)

-13.76%

1,232,614

1,121,139

1,125,154

237,806

1,000,724

(124,430)

-11.06%

Total - Fund 50: QUECHEE WATER FUND - 55

953 - QUECHEE WELLS & TREATMENT 55-953-315-0000 55-953-318-0000 55-953-321-0100 55-953-323-0000 55-953-324-0000 55-953-327-0000 55-953-329-0000 55-953-331-0000 55-953-340-0000

QW - Recruit. & Train. QW - Contract Ser. QW - Rep. & Maint. - Bldg. QW - Material & Supplies QW - Telephone QW - Building Heat QW - Electricity QW - Dept. Equipment QW - Chemicals

500 1,500 6,500 300 200 950 17,500 500 500

0 293 7,291 516 47 1,447 16,278 34,774 462

500 1,500 1,500 500 200 1,250 22,000 500 500

0 0 5 0 144 0 4,538 0 0

500 1,500 1,500 700 200 1,250 22,000 500 500

0 0 0 200 0 0 0 0 0

0.00% 0.00% 0.00% 40.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Sub Total:

28,450

61,108

28,450

4,687

28,650

200

0.70%

Total - QW (953):

28,450

61,108

28,450

4,687

28,650

200

0.70%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83

ACCT. # (B)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

954 - QUECHEE DISTRIBUTION SYSTEM 55-954-101-0000 55-954-119-0000 55-954-120-0000

55-954-210-0000 55-954-220-0000 55-954-220-0100 55-954-225-0000 55-954-230-0000 55-954-240-0000 55-954-250-0000 55-954-260-0000 55-954-270-0000 55-954-290-0000

55-954-311-0000 55-954-313-0000 55-954-315-0000 55-954-318-0000 55-954-319-0000 55-954-320-0200 55-954-321-0000 55-954-321-0100 55-954-321-0200 55-954-323-0000 55-954-324-0000 55-954-326-0000 55-954-329-0000 55-954-331-0000 55-954-331-0100 55-954-418-0100 55-954-542-0100 55-954-542-0101 55-954-542-0000 55-954-543-0100

DS - Salaries DS - Payroll Accrual DS - Overtime

52,193 0 13,390

33,217 0 8,897

54,582 0 13,390

9,589 0 2,600

40,173 0 13,390

(14,409) 0 0

-26.40% 0.00%

Sub Total:

65,583

42,114

67,972

12,189

53,563

(14,409)

-21.20%

DS - FICA DS - Health Ins. DS - Health Ins.(Employee Share) DS - HRA/CCC Expense DS - Dental Ins. DS - Life Ins. DS - Work. Comp. DS - Retirement DS - AD & D DS - Ben. Accrual

5,017 11,329 (1,133) 1,899 1,127 299 1,735 4,286 12 0

3,197 9,150 0 2,140 733 184 1,261 2,549 17 0

5,199 14,460 (2,170) 2,913 995 299 2,198 4,470 10 0

896 2,534 0 0 179 60 617 802 2 0

4,680 12,199 (1,830) 2,200 843 160 1,436 3,843 8 0

(519) (2,261) 340 (713) (152) (139) (762) (627) (2) 0

-9.98% -15.64% -15.67% -24.48% -15.28% -46.49% -34.67% -14.03% -20.00% -

Sub Total:

24,571

19,231

28,374

5,089

23,539

(4,835)

-17.04%

DS - Trav. & Mtgs. DS - Mem. & Dues DS - Recruit. & Train. DS - Contract Ser. DS - Equip. Oper. - Gas DS - Equip. Oper. - Journ. DS - Rep. & Main. - Veh. DS - Rep. & Maint. - Bldg. DS - Rep. & Maint. - Mains DS - Material & Supplies DS - Telephone DS - Uniforms DS - Electricity DS - Dept. Equip. DS - Dept. Equip. - Cap Reserve DS - Retiree Health Ins. DS - Debt Ser. - Interest DS - Debt Ser. - Principal DS - Capital Outlay DS - Cap. - Impact Fees

200 0 450 2,000 5,440 500 1,200 8,000 6,000 5,000 0 0 12,500 21,300 0 0 2,558 15,000 0 35,000

223 70 254 2,793 4,327 130 1,729 10,514 6,441 3,591 210 0 12,950 21,225 0 0 2,558 15,000 0 0

200 0 450 2,000 5,440 500 1,500 12,000 6,000 6,000 0 825 12,500 3,500 15,500 0 1,844 15,000 0 0

48 0 0 550 363 0 212 577 0 3,908 132 0 2,248 2,509 0 0 1,103 15,000 0 9,284

200 70 450 2,500 5,440 500 1,500 12,000 6,000 6,000 0 925 12,500 1,500 0 0 1,115 15,000 0 20,000

0 70 0 500 0 0 0 0 0 0 0 100 0 (2,000) (15,500) 0 (729) 0 0 20,000

0.00% 0.00% 25.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 12.12% 0.00% -57.14% -100.00% -39.53% 0.00% -

Sub Total:

115,148

82,015

83,259

35,934

85,700

2,441

2.93%

Total - DS (954):

205,302

143,360

179,605

53,213

162,802

(16,803)

-9.36%

955 - QUECHEE WATER ADMINISTRATION 55-955-101-0000 55-955-119-0000

55-955-210-0000 55-955-220-0000 55-955-220-0100 55-955-225-0000 55-955-230-0000 55-955-240-0000 55-955-250-0000 55-955-260-0000 55-955-270-0000 55-955-290-0000

WA - Salaries WA - Payroll Accrual

52,124 0

51,344 0

52,699 0

18,207 0

54,289 0

1,590 0

3.02% -

Sub Total:

52,124

51,344

52,699

18,207

54,289

1,590

3.02%

WA - FICA WA - Health Ins. WA - Health Ins.(Employee Share) WA - HRA/CCC Expense WA - Dental Ins. WA - Life Ins. WA - Work. Comp. WA - Retirement WA - AD & D WA - Ben. Accrual Sub Total:

3,987 3,540 (283) 2,069 511 220 2,355 4,170 14 0 16,583

3,828 2,861 0 2,332 447 171 1,399 3,420 150 0 14,608

4,030 4,654 (591) 1,457 451 213 2,962 4,216 8 0 17,400

1,357 1,136 0 0 151 72 850 1,248 2 0 4,817

4,152 4,730 (603) 2,400 451 145 3,201 4,343 8 0 18,827

122 76 (12) 943 0 (68) 239 127 0 0 1,427

3.03% 1.63% 2.03% 64.72% 0.00% -31.92% 8.07% 3.01% 0.00% 8.20%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43

55-955-311-0000 55-955-312-0000 55-955-313-0000 55-955-314-0000 55-955-315-0000 55-955-317-0000 55-955-318-0000 55-955-320-0000 55-955-322-0000 55-955-323-0000 55-955-324-0000 55-955-330-0000 55-955-331-0000 55-955-418-0000 55-955-418-0100 55-955-544-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

WA - Trav. & Mtgs. WA - Advertising WA - Mem. & Dues WA - Books & Periodicals WA - Recruit. & Train. WA - Permits & Licenses WA - Contract Ser. WA - Equip. Oper./Office WA - Postage WA - Material & Supplies WA - Telephone WA - Office Equip. WA - Dept. Equip. WA - Prop. & Lia. Ins. WA - Retiree Health Ins. WA - Cap. Reserve Trans.

300 100 150 100 200 3,200 1,120 500 1,600 1,000 150 500 800 2,456 1,685 57,349

0 0 142 0 0 1,996 714 0 1,370 622 338 209 0 2,255 1,409 75,000

300 100 150 100 200 3,000 120 500 1,600 1,000 150 500 800 2,319 3,300 69,084

0 0 36 0 0 0 454 0 222 76 56 0 0 1,125 0 0

300 100 150 100 200 3,000 750 500 1,600 1,000 150 500 500 2,647 3,300 89,443

0 0 0 0 0 0 630 0 0 0 0 0 (300) 328 0 20,359

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 525.00% 0.00% 0.00% 0.00% 0.00% 0.00% -37.50% 14.14% 0.00% 29.47%

Sub Total:

71,210

84,055

83,223

1,971

104,240

21,017

25.25%

Total: WA (955):

139,917

150,007

153,322

24,994

177,356

24,034

15.68%

Total - Fund 55:

373,669

354,475

361,377

82,894

368,808

7,431

2.06%

WASTE WATER - FUND 60 961 - WHITE RIVER TREATMENT PLANT 60-961-101-0000 60-961-119-0000 60-961-120-0000

60-961-210-0000 60-961-220-0000 60-961-220-0100 60-961-225-0000 60-961-230-0000 60-961-240-0000 60-961-250-0000 60-961-260-0000 60-961-270-0000 60-961-290-0000

WT - Salaries WT - Payroll Accrual WT - Overtime

326,601 0 41,200

294,032 0 39,546

298,189 0 41,200

103,837 0 13,426

307,216 0 42,576

9,027 0 1,376

3.03% 3.34%

Sub Total:

367,801

333,578

339,389

117,263

349,792

10,403

3.07%

795 1,142 (173) (1,085) 0 (520) 1,448 717 0 0

3.06% 1.95% 1.97% -6.70% 0.00% -31.33% 8.16% 3.03% 0.00% -

WT - FICA WT - Health Ins. WT - Health Ins.(Employee Share) WT - HRA/CCC Expense WT - Dental Ins. WT - Life Ins. WT - Work. Comp. WT - Retirement WT - AD & D WT - Ben. Accrual Sub Total:

60-961-311-0000 60-961-313-0000 60-961-315-0000 60-961-317-0000 60-961-318-0000

WT - Trav. & Mtgs. WT - Mem. & Dues WT - Recruit. & Train. WT - Permits & Lic. WT - Contract Ser.

60-961-319-0000 60-961-320-0100 60-961-320-0200 60-961-321-0000 60-961-321-0100 60-961-322-0000 60-961-323-0000 60-961-324-0000 60-961-326-0000 60-961-327-0000 60-961-328-0000 60-961-329-0000 60-961-331-0000 60-961-340-0000 60-961-418-0000

WT - Equip. Oper./Gas WT - Equip. Oper./Gen. WT - Equip. Op./Journ. WT - Repair & Maint./Veh. WT - Repair & Maint./Bldg. WT - Postage WT - Material & Supplies WT - Telephone WT - Uniforms WT - Heat WT - Water WT - Electricity WT - Dept. Equip. WT - Chemicals WT - Prop. & Lia. Ins.

28,137 56,204 (5,620) 13,344 4,674 1,990 15,864 25,603 66 0

25,341 53,503 0 15,037 3,210 1,385 10,203 20,708 125 0

25,963 58,661 (8,798) 16,185 3,455 1,660 17,749 23,689 55 0

8,709 17,325 0 0 1,094 580 6,150 8,364 19 0

26,758 59,803 (8,971) 15,100 3,455 1,140 19,197 24,406 55 0

140,262

129,512

138,619

42,240

140,943

2,324

1.68%

500 200 1,000 3,200 68,000

203 230 706 130 61,015

500 200 1,000 3,200 69,700

0 0 0 0 9,810

500 200 1,000 3,200 69,700

0 0 0 0 0

0.00% 0.00% 0.00% 0.00% 0.00%

10,080 29,600 1,000 6,500 4,000 0 10,000 600 4,500 41,400 4,000 110,000 1,500 37,000 27,038

6,893 8,001 260 6,300 2,405 73 9,165 939 6,606 36,435 1,864 99,986 807 42,773 26,813

10,040 16,600 1,000 6,500 4,000 100 10,000 500 5,450 41,400 2,000 107,000 2,500 41,000 29,615

634 9,553 0 349 1,163 0 2,335 330 1,920 0 445 24,248 0 15,264 14,373

10,040 24,600 1,000 6,500 4,000 500 10,000 900 6,500 41,400 2,000 107,000 2,500 41,000 28,471

0 8,000 0 0 0 400 0 400 1,050 0 0 0 0 0 (1,144)

0.00% 48.19% 0.00% 0.00% 0.00% 400.00% 0.00% 80.00% 19.27% 0.00% 0.00% 0.00% 0.00% 0.00% -3.86%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110

ACCT. # (B)

60-961-418-0100 60-961-542-0100 60-961-542-0102

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

WT - Retiree Health Ins. WT - Debt Principal(AR1-099) WT - Debt Admin Fee(AR1-099)

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

6,740 0 0

3,426 312,371 151,796

6,600 318,618 145,548

333 0 0

1,000 324,991 139,176

(5,600) 6,373 (6,372)

-84.85% 2.00% -4.38%

Sub Total:

366,858

779,197

823,071

80,756

826,178

3,107

0.38%

Total - WT (961):

874,921

1,242,287

1,301,079

240,260

1,316,913

15,834

1.22%

WD - Contract Ser. WD - Equip. Oper./Gen WD - Rep. & Maint. - Bldg. WD - Material & Supplies WD - Telephone WD - Building Heat WD - Water WD - Electricity

3,800 35,000 2,000 500 600 5,400 150 16,500

2,280 15,749 1,312 181 717 297 133 13,025

3,800 40,000 1,000 600 800 5,400 150 15,000

0 1,125 232 649 0 0 40 3,118

3,800 25,000 1,000 600 800 1,300 150 15,000

0 (15,000) 0 0 0 (4,100) 0 0

0.00% -37.50% 0.00% 0.00% 0.00% -75.93% 0.00% 0.00%

Sub Total:

63,950

33,694

66,750

5,165

47,650

(19,100)

-28.61%

Total - WD (962):

63,950

33,694

66,750

5,165

47,650

(19,100)

-28.61%

8,600 0 0 0 50,000 3,000 1,500 49,000 5,000 1,200 14,000 22,000 11,488 5,248

13,920 26,866 45,813 42,921 46,157 658 137 38,660 2,108 1,116 14,672 20,940 11,488 5,248

30,000 0 0 0 60,000 3,000 1,500 45,000 5,000 1,200 14,000 2,000 11,717 5,018

2,603 0 0 0 0 0 20 1,512 103 300 2,463 200 11,718 5,018

13,000 0 0 0 60,000 3,000 1,500 45,000 4,000 1,200 15,000 2,000 11,952 4,784

(17,000) 0 0 0 0 0 0 0 (1,000) 0 1,000 0 235 (234)

-56.67% 0.00% 0.00% 0.00% 0.00% -20.00% 0.00% 7.14% 0.00% 2.01% -4.66%

171,036

270,704

178,435

23,936

161,436

(16,999)

-9.53%

962 - WILDER TREATMENT PLANT 60-962-318-0000 60-962-320-0100 60-962-321-0100 60-962-323-0000 60-962-324-0000 60-962-327-0000 60-962-328-0000 60-962-329-0000

964 - WASTE WATER COLLECTION SYSTEM 60-964-318-0000 60-964-318-0023 60-964-318-0024 60-964-318-0025 60-964-320-0100 60-964-321-0000 60-964-321-0100 60-964-321-0200 60-964-323-0000 60-964-324-0000 60-964-329-0000 60-964-331-0000 60-964-542-0100 60-964-542-0102

GW - Contract Ser. GW - Cont Svcs - FEMA (Maple St P GW - Cont Svcs - FEMA (Bridge St P GW - Cont Svcs - FEMA (Ferryboat P GW - Equip. Oper./General GW - Rep. & Maint. - Veh. GW - Rep. & Maint./Bldg. GW - Rep. & Maint. - Mains GW - Material & Supplies GW - Telephone GW - Electricity GW - Dept. Equip. GW - Debt Principal (AR1-006) GW - Debt Admin Fee (AR1-006) Total - GW (964):

965 - WASTEWATER ADMINISTRATION 60-965-101-0000 60-965-119-0000

60-965-210-0000 60-965-220-0000 60-965-220-0100 60-965-225-0000 60-965-230-0000 60-965-240-0000 60-965-250-0000 60-965-260-0000 60-965-270-0000 60-965-290-0000

WM - Salaries WM - Payroll Accrual

58,267 0

56,866 0

58,436 0

20,188 0

60,197 0

1,761 0

3.01% -

Sub Total:

58,267

56,866

58,436

20,188

60,197

1,761

3.01%

WM - FICA WM - Health Ins. WM - Health Ins.(Employee Share) WM - HRA/CCC Expense WM - Dental Ins. WM - Life Ins. WM - Work. Comp. WM - Retirement WM - AD & D WM - Ben. Accrual Sub Total:

60-965-311-0000 60-965-312-0000 60-965-313-0000 60-965-315-0000 60-965-318-0000

WM - Trav. & Mtgs. WM - Advertising WM - Mem. & Dues WM - Recruit. & Train. WM - Contract Ser.

4,457 4,202 (349) 8,631 559 256 2,380 4,662 21 0

4,236 3,500 0 2,634 489 199 1,415 3,858 18 0

4,469 5,529 (812) 1,780 493 246 2,987 4,675 9 0

1,502 1,394 0 0 166 83 859 1,407 3 0

4,604 5,623 (827) 2,700 493 168 3,228 4,816 9 0

135 94 (15) 920 0 (78) 241 141 0 0

3.02% 1.70% 1.85% 51.69% 0.00% -31.71% 8.07% 3.02% 0.00% -

24,819

16,349

19,376

5,413

20,814

1,438

7.42%

800 400 200 400 5,500

0 16 143 26 2,150

800 400 200 400 6,000

0 0 36 25 754

800 400 200 400 6,000

0 0 0 0 0

0.00% 0.00% 0.00% 0.00% 0.00%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

111 112 113 114 115 116 117 118 119 120 121 122 123 124 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51

60-965-320-0000 60-965-322-0000 60-965-323-0000 60-965-324-0000 60-965-330-0000 60-965-418-0100 60-965-543-0000 60-965-544-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

WM - Equip. Oper./Office WM - Postage WM - Material & Supplies WM - Telephone WM - Office Equip. WM - Retiree Health Ins. WM - Capital Outlay WM - Cap. Res.

500 2,475 1,000 600 1,000 1,685 180,557 410,220

0 2,042 658 1,219 543 1,208 0 150,000

500 2,475 1,000 1,000 1,000 3,300 105,000 57,477

0 698 86 85 0 0 0 0

500 2,475 1,000 1,000 1,000 3,300 0 34,128

0 0 0 0 0 0 (105,000) (23,349)

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -100.00% -40.62%

Sub Total:

605,337

158,005

179,552

1,684

51,203

(128,349)

-71.48%

Total - WM (965):

688,423

231,220

257,364

27,286

132,214

(125,150)

-48.63%

1,798,330

1,777,905

1,803,628

296,647

1,658,213

(145,415)

-8.06%

Total - Fund 60: QUECHEE WASTE WATER FUND - 65

963 - QUECHEE TREATMENT PLANT 65-963-101-0000 65-963-119-0000 65-963-120-0000

65-963-210-0000 65-963-220-0000 65-963-220-0100 65-963-225-0000 65-963-230-0000 65-963-240-0000 65-963-250-0000 65-963-260-0000 65-963-270-0000 65-963-290-0000

QT - Salaries QT - Payroll Accrual QT - Overtime

161,075 0 25,750

162,537 0 21,112

166,400 0 25,750

58,512 0 9,027

173,701 0 25,750

7,301 0 0

4.39% 0.00%

Sub Total:

186,825

183,649

192,150

67,540

199,451

7,301

3.80%

QT - FICA QT - Health Ins. QT - Health Ins.(Employee Share) QT - HRA/CCC Expense QT - Dental Ins. QT - Life Ins. QT - Work. Comp. QT - Retirement QT - AD & D QT - Ben. Accrual

14,292 24,392 (2,064) 6,907 3,599 996 7,984 13,061 33 0

13,796 31,887 0 7,784 2,606 821 5,641 12,936 75 0

14,700 31,447 (4,155) 6,474 3,181 996 10,005 13,472 33 0

4,913 11,083 0 0 913 354 3,537 4,789 12 0

15,258 31,987 (4,236) 7,800 3,181 684 10,918 14,020 33 0

558 540 (81) 1,326 0 (312) 913 548 0 0

3.80% 1.72% 1.96% 20.48% 0.00% -31.33% 9.13% 4.07% 0.00% -

Sub Total:

69,200

75,546

76,153

25,601

79,645

3,492

4.58%

65-963-311-0000 65-963-313-0000 65-963-315-0000 65-963-317-0000 65-963-318-0000

QT - Trav. & Mtgs. QT - Mem. & Dues QT - Recruit. & Train. QT - Permits & Licenses QT - Contract Ser.

300 150 500 10,500 32,500

83 250 351 8,243 40,868

300 150 500 8,000 36,000

0 0 120 4,373 10,105

300 200 500 8,000 38,000

0 50 0 0 2,000

0.00% 33.33% 0.00% 0.00% 5.56%

65-963-319-0000 65-963-320-0000 65-963-320-0100 65-963-320-0200 65-963-321-0000 65-963-321-0100 65-963-321-0200 65-963-323-0000 65-963-324-0000 65-963-326-0000 65-963-327-0000 65-963-328-0000 65-963-329-0000 65-963-331-0000 65-963-340-0000 65-963-542-0100 65-963-542-0101 65-963-542-0200 65-963-542-0202

QT - Equip. Oper. - Gas QT - Equip. Oper./Office QT - Oper. /Maint. - Gen. QT - Equip. Op. - Journ. QT - Rep. & Maint. - Veh. QT - Rep. & Maint - Bldg. QT - Rep. & Maint - Mains QT - Material & Supplies QT - Telephone QT - Uniforms QT - Building Heat QT - Water QT - Electricity QT - Dept. Equip. QT - Chemicals QT - Debt Service - Int. QT - Debt Service - Princ. QT - Debt Principal QT - Debt Admin Fee

6,924 500 9,400 200 4,000 1,000 0 4,500 1,000 3,150 14,400 400 45,000 1,500 20,000 12,791 75,000 0 0

6,754 0 6,952 360 1,486 1,269 0 2,319 2,011 4,145 18,111 216 46,175 1,216 21,602 119,859 295,328 0 0

6,420 500 14,100 500 4,000 2,500 2,000 3,500 1,000 4,000 14,400 400 45,000 2,500 22,000 9,221 75,000 224,734 102,661

4,029 154 6,510 0 547 0 0 1,543 943 1,341 0 68 12,937 112 9,168 5,513 75,000 224,735 102,661

6,420 500 8,400 500 4,000 2,500 1,000 3,500 2,000 5,000 14,400 400 45,000 2,500 22,000 5,576 75,000 229,229 98,167

0 0 (5,700) 0 0 0 (1,000) 0 1,000 1,000 0 0 0 0 0 (3,645) 0 4,495 (4,494)

0.00% 0.00% -40.43% 0.00% 0.00% 0.00% -50.00% 0.00% 100.00% 25.00% 0.00% 0.00% 0.00% 0.00% 0.00% -39.53% 0.00% 2.00% -4.38%

Sub Total:

243,715

577,598

579,386

459,859

573,092

(6,294)

-1.09%

Total - QT (963):

499,740

836,793

847,689

552,999

852,188

4,499

0.53%

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

LINE (A)

52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114

ACCT. # (B)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

964 - QUECHEE WASTE WATER COLLECTION SYSTEM 65-964-318-0000

QW - Contract Ser.

66,000

29,570

66,000

8,486

66,000

0.00%

65-964-320-0100 65-964-320-0200 65-964-321-0000 65-964-321-0100 65-964-321-0200 65-964-323-0000 65-964-324-0000 65-964-326-0000 65-964-329-0000 65-964-331-0000 65-964-542-0100 65-964-542-0102

QW - Oper./Maint - Gen. QW - Equip. Op. - Journ. QW - Repairs & Maint - Vehicles QW - Rep. & Maint - Bldg. QW - Rep. & Maint. - Mains QW - Material & Supplies QW - Telephone QW - Uniforms QW - Electricity QW - Dept. Equip. QW - Debt Principal (AR1-006) QW - Debt Admin Fee (AR1-006)

3,000 200 0 0 9,000 500 0 0 18,000 21,200 16,517 7,545

2,656 0 0 137 3,423 520 16 149 20,248 21,730 16,517 7,545

3,000 200 0 0 9,000 500 100 0 16,000 27,200 16,847 7,214

2,897 0 242 0 4,712 67 0 0 3,167 200 16,847 7,215

3,000 200 0 0 9,000 500 100 0 18,000 4,200 17,184 6,878

0 0 0 0 0 0 0 0 2,000 (23,000) 337 (336)

0.00% 0.00% 0.00% 0.00% 0.00% 12.50% -84.56% 2.00% -4.66%

Sub Total:

141,962

102,511

146,061

43,833

125,062

(20,999)

-14.38%

Total - GW (964):

141,962

102,511

146,061

43,833

125,062

(20,999)

-14.38%

965 - QUECHEE WASTEWATER ADMINISTRATION 65-965-101-0000 65-965-119-0000

65-965-210-0000 65-965-220-0000 65-965-220-0100 65-965-225-0000 65-965-226-0000 65-965-230-0000 65-965-240-0000 65-965-250-0000 65-965-260-0000 65-965-270-0000 65-965-290-0000

WM - Salaries WM - Payroll Accrual

52,124 0

52,699 0

18,206 0

54,288 0

1,589 0

3.02% -

Sub Total:

52,124

52,699

18,206

54,288

1,589

3.02%

WM - FICA WM - Health Ins. WM - Health Ins.(Employee Share) WM - HRA/CCC Expense WM - Prescription Catastrophic WM - Dental Ins. WM - Life Ins. WM - Work. Comp. WM - Retirement WM - AD & D WM - Ben. Accrual Sub Total:

65-965-311-0000 65-965-312-0000 65-965-313-0000 65-965-315-0000 65-965-318-0000 65-965-320-0000 65-965-321-0100 65-965-322-0000 65-965-323-0000 65-965-324-0000 65-965-330-0000 65-965-418-0000 65-965-418-0100 65-965-543-0000 65-965-544-0000

3,987 3,540 (354) 4,766 1,874 511 220 2,355 4,170 13 0

3,929 3,000 0 2,332 0 454 176 1,403 3,499 16 0

4,030 4,654 (591) 1,457 0 451 213 2,962 4,216 8 0

1,357 1,136 0 0 0 151 72 850 1,248 2 0

4,152 4,730 (603) 2,400 0 451 145 3,201 4,343 8 0

122 76 (12) 943 0 0 (68) 239 127 0 0

3.03% 1.63% 2.03% 64.72% 0.00% -31.92% 8.07% 3.01% 0.00% -

21,082

14,809

17,400

4,817

18,827

1,427

8.20%

WM - Trav. & Mtgs. WM - Advertising WM - Mem. & Dues WM - Recruit & Train. WM - Contract Ser. WM - Equip. Oper./Office WM - Rep. & Maint - Bldg. WM - Postage WM - Material & Supplies WM - Telephone WM - Office Equipment WM - Prop. & Lia. Ins. WM - Retiree Health Ins. WM - Capital Outlay WM - Cap. Res.

300 100 100 300 5,400 300 200 2,000 1,000 300 300 11,018 1,511 50,000 300,246

0 0 80 0 764 0 0 1,908 827 303 209 9,576 1,208 516 50,000

300 100 100 300 4,400 300 200 2,000 1,000 300 300 9,287 3,300 50,000 29,810

0 0 36 0 455 0 0 439 64 56 0 4,507 0 0 0

300 100 100 300 2,000 300 200 2,000 1,000 300 300 10,884 3,300 0 48,020

0 0 0 0 (2,400) 0 0 0 0 0 0 1,597 0 (50,000) 18,210

0.00% 0.00% 0.00% 0.00% -54.55% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 17.20% 0.00% -100.00% 61.09%

Sub Total:

373,075

65,391

101,697

5,559

69,104

(32,593)

-32.05%

Total - WM (965):

446,281

132,899

171,796

28,582

142,219

(29,577)

-17.22%

1,087,983

1,072,203

1,165,546

625,415

1,119,469

(46,077)

-3.95%

Total - Fund 65:

TOWN OF HARTFORD - 2015/2016 BUDGET (EXPENSES)

ACCT. # (B)

LINE (A)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET ACTUAL (D) (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. ACTUAL (F) (G)

2015/16 S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

EXPENSES - GRAND TOTALS BY FUND FUND 10 - GENERAL: FUND 20 - OUTDOOR FACILITES: FUND 30 - SOLID WASTE DISPOSAL: FUND 50 - WATER TREATMENT: FUND 55 - QUECHEE WATER: FUND 60 - WASTE WATER TREATMENT: FUND 65 - QUECHEE WASTE WATER:

13,481,930 194,596 887,894 1,232,614 373,669 1,798,330 1,087,983

13,882,048 191,002 828,316 1,121,139 354,475 1,777,905 1,072,203

14,543,765 217,040 918,526 1,125,154 361,377 1,803,628 1,165,546

5,522,120 24,844 222,186 237,806 82,894 296,647 625,415

15,719,770 0 711,706 1,000,724 368,808 1,658,213 1,119,469

1,176,005 (217,040) (206,820) (124,430) 7,431 (145,415) (46,077)

8.09% -100.00% -22.52% -11.06% 2.06% -8.06% -3.95%

GRAND TOTAL - EXPENSES - ALL FUNDS:

19,057,016

19,227,088

20,135,037

7,011,911

20,578,690

443,653

2.20%

TOWN OF HARTFORD 2015/2016 MUNICIPAL BUDGET GENERAL FUND REVENUES (FUND 10) PLAN YOUR WORK – WORK YOUR PLAN

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

ACCT. # (B)

LINE (A)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET (D)

ACTUAL (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (G)

S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

REVENUE DETAIL - ALL FUNDS

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

GENERAL FUND REVENUES - FUND 10 030 - PROPERTY TAXES 10-030-100-0100 10-030-100-0200 10-030-100-0201 10-030-100-0300 10-030-200-0100 10-030-200-0200 10-030-400-0100

10-030-300-0100 10-030-300-0200 10-030-300-0300 10-030-300-0400 10-030-300-0600 10-030-300-0700 10-030-300-0800

PT - Taxes Cur. Year PT - Cur. Tax Adjust. PT - Current Taxes - Small Bal. Adj. PT - Delinq. Tax Adj. PT - Paymt In Lieu/Taxes PT - State Cur. Use Pay PT - Allow./Uncoll. Taxes

10,446,353 (2,500) 0 0 65,000 60,000 0

10,467,445 (717) 0 (11) 66,436 63,103 (218,038)

11,286,726 (2,500) 0 0 60,000 61,000 0

3,765,372 0 (5) 0 4,107 0 0

12,417,838 (2,500) 0 0 65,000 63,000 0

1,131,112 0 0 0 5,000 2,000 0

10.02% 0.00% 8.33% 3.28% -

Sub Total:

10,568,853

10,378,219

11,405,226

3,769,473

12,543,338

1,138,112

9.98%

PT - Int. Cur. Years Tax. PT - Penalty Del. Tax PT - Interest Del. Taxes PT - Legal Fees/Del. Tax PT - Education Taxes Retained PT - Loc Agree Tax (to School) PT - Late Fees Retained (from State)

26,000 90,000 55,000 4,000 41,000 (23,676) 0

31,503 115,800 38,435

Sub Total: Total - PT (030):

37,590 (25,142) 1,706

26,000 115,000 45,000 3,000 38,000 (23,000) 0

0 0 8,406 0 0 0 0

30,000 115,000 45,000 3,000 38,000 (25,000) 0

4,000 0 0 0 0 (2,000) 0

15.38% 0.00% 0.00% 0.00% 0.00% 8.70% -

192,324

199,893

204,000

8,406

206,000

2,000

0.98%

10,761,177

10,578,111

11,609,226

3,777,879

12,749,338

1,140,112

9.82%

3,120 500 5,310 8,500

4,550 0 5,185 7,930

3,300 250 5,000 7,500

70 0 2,700 352

4,000 250 5,220 7,000

700 0 220 (500)

17,430

17,665

16,050

3,122

16,470

420

040 - PERMITS & LICENSES 10-040-100-0100 10-040-100-0200 10-040-200-0100 10-040-200-0200

PL - Bus./Liquor/Tobacco PL - Taxi Licenses PL - Marriage/CU Licenses PL - Town Clerk (Dogs) Total - PL (040):

21.21% 0.00% 4.40% -6.67% 2.62%

050 - INTERGOVERNMENTAL REVENUES 10-050-121-0500 10-050-174-0500 10-050-211-0100 10-050-211-0200 10-050-211-0300 10-050-211-0510 10-050-211-0550 10-050-211-0570 10-050-214-0500 10-050-214-0600 10-050-214-0700 10-050-216-0500 10-050-221-0100 10-050-221-0110 10-050-221-0120 10-050-221-0130 10-050-221-0300 10-050-221-0310 10-050-221-0500 10-050-271-0100 10-050-325-0500 10-050-511-0300

IR - Welcome Center Grant IR - Lister Reappraisal Grant IR - PD-Bulletproof Vest Grant IR - PD-HLS Grants IR - SIU Child Abuse Grant IR - PD Highway Safety Grant IR - PD Cops Hiring Grant IR - State SIU Grant IR - PD CRJC Grant IR - PD CRJC Grant (COSA #1 & #2) IR - PD CRJC Grant (Other) IR - SRO District Reimbursement IR - HLS Equipment Grant - Fire IR - EOC Grant IR - HLS Training Grant - Fire IR - HLS Grant (71152T-109) IR - VLCT Grant - Fire IR - Hurricane Sandy Grant IR - Fire - Dry Hydrant Grant IR - Dispatch HLS Grants IR - Highways & Bridges IR - Rec - VLCT Grants

33,000 54,000 0 0 0 3,000 60,000 0 117,000 0 0 51,138 0 0 0 0 5,000 0 0 0 258,033 0

33,000 53,801 4,060 28,233 35,000 8,321 95,222 4,000 88,382 6,250 2,903 23,935 4,916 764 59,633 3,262 0 1,273 2,500 5,961 267,870 0

33,000 54,000 0 0 0 3,000 60,000 60,000 0 0 0 42,547 0 0 0 0 0 0 2,000 0 258,000 1,000

13,750 0 319 6,319 15,000 3,129 13,504 4,000 0 0 0 3,529 0 3,057 0 6,677 0 0 0 0 134,653 0

33,000 54,000 2,500 0 0 5,000 0 60,000 0 0 0 49,903 0 0 0 0 0 0 0 0 268,000 0

0 0 2,500 0 0 2,000 (60,000) 0 0 0 0 7,356 0 0 0 0 0 0 (2,000) 0 10,000 (1,000)

0.00% 0.00% 66.67% -100.00% 0.00% 17.29% -100.00% 3.88% -100.00%

Sub Total:

581,171

729,286

513,547

203,937

472,403

(41,144)

-8.01%

Total - IR (050):

581,171

729,286

513,547

203,937

472,403

(41,144)

-8.01%

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

LINE (A)

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130

ACCT. # (B)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET (D)

ACTUAL (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (G)

$ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

060 - CHARGES FOR SERVICES GENERAL GOVERNMENT 10-060-151-0100 10-060-151-0200 10-060-151-0300 10-060-151-0400

CS - Town Clerk Fees CS - Restoration Fees CS - DMV Fees CS - Digital Imaging Fees

85,000 20,000 1,500 20,000

83,788 21,080 830 21,080

95,000 25,000 1,200 25,000

29,899 7,410 216 7,410

85,000 20,000 550 20,000

(10,000) (5,000) (650) (5,000)

-10.53% -20.00% -54.17% -20.00%

126,500

126,778

146,200

44,935

125,550

(20,650)

-14.12%

CS - School Admin. Costs

18,906

17,359

23,900

20,618

(3,282)

-13.73%

Sub Total:

18,906

17,359

23,900

20,618

(3,282)

-13.73%

CS - Police - Spec. Duty CS - Police - Acc. Rep. CS - Police - Alarms CS - Police - Fingerprinting CS - Police - Sale of Equip. CS - Police - Misc.

17,031 5,000 2,000 16,000 0 500

8,125 6,990 870 21,950 0 234

16,806 4,500 1,500 20,000 8,000 0

2,520 2,140 140 8,480 0 1,686

16,806 5,000 1,500 20,000 7,000 200

0 500 0 0 (1,000) 200

0.00% 11.11% 0.00% 0.00% -12.50% --

Sub Total

40,531

38,169

50,806

14,966

50,506

(300)

-0.59%

CS - CRJC Program Revenue

6,735

Sub Total

6,735

CS - Fire - Alarms & Acc. CS - Fire - Reports CS - Fire - Fire Prevention CS - Fire - Sale of Equip. CS - Fire - Misc. CS - Fire - Donations

8,000 50 45,000 0 0 0

10,800 90 114,841 200 566 2,720

11,000 100 60,000 2,000 1,000 0

15,500 30 69,256 2,500 1,250 0

17,500 100 80,000 2,000 0 0

6,500 0 20,000 0 (1,000) 0

59.09% 0.00% 33.33% 0.00% -100.00% -

Sub Total

53,050

129,217

74,100

88,536

99,600

25,500

34.41%

CS - Amb. - Service CS - Amb. - Contracts CS - Amb. - Reports & Other

370,000 27,120 25

348,125 41,072 45

395,000 40,000 25

112,894 30,080 25

375,000 40,000 50

(20,000) 0 25

-5.06% 0.00% 100.00%

Sub Total

397,145

389,242

435,025

142,999

415,050

(19,975)

-4.59%

CS - Dispatch - Contracts CS - Dispatch - Tower Rental

345,000 4,000

343,285 4,000

350,000 4,000

175,172 4,000

361,380 4,000

11,380 0

3.25% 0.00%

Sub Total:

349,000

347,285

354,000

179,172

365,380

11,380

3.21%

Sub Total - Public Safety

839,726

910,648

913,931

425,673

930,536

16,605

1.82%

CS - Drive/Weight Perm. CS - Gas Reim./Bugbee CS - Highway Other

1,000 4,500 1,000

970 4,030 14,229

1,000 3,750 1,000

260 1,331 50

1,000 3,750 1,000

0 0 0

0.00% 0.00% 0.00%

Sub Total:

6,500

19,229

5,750

1,641

5,750

0.00%

0 0 8,000

0 0 500

6.67%

Sub Total: FINANCE 10-060-171-0100

PUBLIC SAFETY (Police & Fire) 10-060-211-0100 10-060-211-0200 10-060-211-0300 10-060-211-0400 10-060-211-0600 10-060-211-0700

10-060-214-0100

10-060-221-0100 10-060-221-0200 10-060-221-0300 10-060-221-0600 10-060-221-0700 10-060-221-0800

10-060-231-0100 10-060-231-0200 10-060-231-0300

10-060-271-0100 10-060-271-0200

PUBLIC WORKS 10-060-325-0100 10-060-325-0200 10-060-325-0700

RECREATION AND PARKS 10-060-511-0600 10-060-511-0700 10-060-511-0800

CS - ETS Card Fee (Clearing) CS - Recreation Misc CS - Rec General Donations

0 0 7,500

(218) (592) 8,750

0 0 7,500

(342) (100) 0

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

ACCT. # (B)

LINE (A)

131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197

10-060-511-0801 10-060-511-0802 10-060-511-0805 10-060-512-0100 10-060-514-0100 10-060-515-0100 10-060-516-0100 10-060-518-0000 10-060-518-0100 10-060-518-0200 10-060-518-0300 10-060-518-0400 10-060-518-0500

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET (D)

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (E) 6/30/2014 Pre-Audit

ACTUAL (G)

$ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

CS - Schol Donations (Unrestricted) CS - Schol Donations (Restricted) CS - Quechee Haunted Trail CS - Swimming Pool CS - Youth Programs CS - Adult Programs CS - Special Events CS - Group Ice Rental CS - HYHA Ice Rental CS - Rec./Public Ice Rental CS - School Ice Rental CS - Ice Concessions CS - Misc. Ice Revenues

0 0 0 20,000 125,000 27,000 10,000 0 0 0 0 0 0

221 400 0 22,235 158,713 19,903 15,779 84,308 61,603 7,800 33,630 0 0

0 0 0 20,000 144,000 27,000 18,000 0 0 0 0 0 0

6,178 0 770 7,108 35,072 1,121 3,514 2,213 0 6 0 0 0

0 0 0 22,000 144,000 27,000 18,000 98,700 63,000 17,640 35,700 1,000 0

0 0 0 2,000 0 0 0 98,700 63,000 17,640 35,700 1,000 0

10.00% 0.00% 0.00% 0.00% -

Sub Total:

189,500

412,531

216,500

55,540

435,040

218,540

100.94%

CS - Cons. Comm. Donations

Sub Total:

CS - Zoning Permits CS - Zoning Board App. CS - Zoning Miscellaneous

22,000 2,500 120

22,347 1,875 164

23,000 2,250 125

10,361 1,090 30

23,000 2,250 125

0 0 0

0.00% 0.00% 0.00%

Sub Total

24,620

24,386

25,375

11,481

25,375

0.00%

CS - Site Plan CS - Subdivision CS - PUD or PRD CS - Miscellaneous

2,800 1,800 500 50

2,451 1,194 0 0

2,000 750 100 50

1,153 390 0 0

2,500 1,200 100 50

500 450 0 0

25.00% 60.00% 0.00% 0.00%

Sub Total:

5,150

3,645

2,900

1,543

3,850

950

32.76%

CS - Historic Preservation Donations

Sub Total:

CS - Library Miscellaneous

Sub Total:

1,210,902

1,514,576

1,334,556

540,812

1,546,719

212,163

15.90%

FF - Ordin. & Jud. Fines FF - Parking Fines

10,000 500

69,893 49

122,500 150

19,744 42

110,000 100

(12,500) (50)

-10.20% -33.33%

Total - FF (070):

10,500

69,942

122,650

19,786

110,100

(12,550)

-10.23%

4,500 0

774 308

2,500 1,500

25 0

1,000 1,500

(1,500) 0

-60.00% 0.00%

CONSERVATION 10-060-611-0800

ZONING 10-060-621-0100 10-060-621-0200 10-060-621-0700

PLANNING 10-060-622-0100 10-060-622-0200 10-060-622-0400 10-060-622-0700

HISTORIC PRESERVATION 10-060-611-0800

LIBRARY 10-060-711-0700

Total - CS (060): 070 - FINES AND FORFEITURES 10-070-211-0500 10-070-211-0510

080 - OTHER REVENUES INTEREST ON INVESTMENTS 10-080-100-0100 10-080-100-0200

OR - Interest on Deposits OR - Interest - Tax Sale Prop.

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

LINE (A)

198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258

ACCT. # (B)

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET (D)

Sub Total:

ACTUAL (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (G)

$ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

4,500

1,082

4,000

2,500

(1,500)

-37.50%

OR - Municipal Bldg. OR - Bugbee Center OR - Park Rent OR - Land Rent

5,000 4,200 2,500 65,900

5,000 4,200 10,213 71,092

5,000 4,200 5,000 76,000

0 1,050 415 29,898

0 4,200 5,000 76,000

(5,000) 0 0 0

-100.00% 0.00% 0.00% 0.00%

Sub Total:

77,600

90,505

90,200

31,363

85,200

(5,000)

-5.54%

OR - Sale of Land/Buildings OR - Sale of Surplus Equip

0 5,000

0 19,806

0 5,000

0 0

0 (5,000)

-100.00%

Sub Total:

5,000

19,806

5,000

(5,000)

-100.00%

OR - Ins. Recovery OR - Ins. Experience

5,000 0

40,959 (17,821)

5,000 0

12,105 (15,806)

8,000 (10,000)

3,000 (10,000)

60.00% -

Sub Total:

5,000

23,138

5,000

(3,701)

(2,000)

(7,000)

-140.00%

OR - Misc. Income OR - Formula Account OR - Welcome Center Sales

1,500 0 0

(5,489) 0 11,081

100 0 10,000

1,103 0 4,752

1,000 0 10,000

900 0 0

900.00% 0.00%

Sub Total:

1,500

5,592

10,100

5,854

11,000

900

8.91%

93,600

140,123

114,300

33,541

96,700

(17,600)

-15.40%

RENTALS 10-080-200-0100 10-080-200-0200 10-080-200-0300 10-080-200-0400

SALE OF PROPERTY 10-080-300-0100 10-080-300-0200

REFUNDS & REIMBURSEMENTS 10-080-400-0100 10-080-400-0200

MISCELLANEOUS 10-080-500-0700 10-080-500-0750 10-080-600-0100

Total - OR (080):

090 - RESERVE FUND TRANSFERS (Withdrawals from Reserve Accounts) 10-090-111-0100 10-090-111-0200 10-090-151-0100 10-090-151-0200 10-090-171-0800 10-090-211-0200 10-090-221-0100 10-090-221-0950 10-090-271-0100 10-090-313-0200 10-090-321-0100 10-090-325-0100 10-090-511-0950 10-090-611-0100 10-090-912-0000

OT - From Unassigned. FB OT - From Assigned FB OT - Town Clerk Restoration OT - Town Clerk Digital Imaging OT - Town Trust Funds OT - Pol. Asset Forfeiture OT - Fire - Reserve Trans. OT - Fire Impact Fees OT - From Tower Reserves OT - Bridge/Culvert Reserve OT - Public Works Equipment OT - Hwy Const Reserve OT - Rec Impact Fees OT - Conservation OT - Debt Service Fund

275,000 100,000 40,000 0 50 0 38,000 16,800 0 117,300 180,000 0 40,000 0 0

275,000 130,070 43 4,332 0 28,190 30,800 17,434 0 0 140,598 97,113 0 686 172,194

200,000 0 10,000 10,000 0 0 26,000 0 39,286 212,900 269,500 0 65,750 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

100,000 0 21,520 21,520 0 0 185,000 0 0 209,000 140,000 0 51,000 0 0

(100,000) 0 11,520 11,520 0 0 159,000 0 (39,286) (3,900) (129,500) 0 (14,750) 0 0

-50.00% 115.20% 115.20% 611.54% -100.00% -1.83% -48.05% -22.43% -

Sub Total:

807,150

896,461

833,436

728,040

(105,396)

-12.65%

Total - OT (090):

807,150

896,461

833,436

728,040

(105,396)

-12.65%

Total - Non-Tax Rev.:

3,035,577

3,478,717

3,257,039

813,705

3,301,932

44,893

1.38%

Total Rev. - Fund 10:

13,481,930

13,946,163

14,543,765

4,579,077

15,719,770

1,176,005

8.09%

TOWN OF HARTFORD 2015/2016 MUNICIPAL BUDGET ENTERPRISE FUND REVENUES (FUND 20, 30, 50, 55, 60 & 65) PLAN YOUR WORK – WORK YOUR PLAN

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

ACCT. # (B)

LINE (A)

DESCRIPTION (C)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27

OUTDOOR FACILITY REVENUES - FUND 20

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39

SOLID WASTE REVENUES - FUND 30

FISCAL YEAR 13 to 14 BUDGET (D)

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (E) 6/30/2014 Pre-Audit

ACTUAL (G)

$ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

210 - OUTDOOR FACILITIES 20-210-100-0000 20-210-200-0000 20-210-300-0000 20-210-400-0000

OF - Group Ice Rental OF - HYHA Ice Rental OF - Rec./Pub. Ice Rental OF - School Ice Rental

87,300 57,000 16,000 32,300

84,308 61,603 7,800 33,630

98,700 63,000 17,640 35,700

2,213 0 6 0

0 0 0 0

(98,700) (63,000) (17,640) (35,700)

-100.00% -100.00% -100.00% -100.00%

192,600

187,341

215,040

2,219

(215,040)

-100.00%

OR - Concessions

Total - OR (230)

GO - Trans. From Gen. Fund GO - Trans. From Res. Fund GO - Other Revenues GO - Donations/Advertising

0 0 0 1,996

0 0 171 700

0 0 0 2,000

0 0 0 0

0 0 0 (2,000)

-100.00%

Total - GO (240):

1,996

871

2,000

(2,000)

-100.00%

194,596

188,212

217,040

2,219

(217,040)

-100.00%

Total - OF (210): 230 - OTHER REVENUES 20-230-100-0000

240 - GENERAL OPERATIONS 20-240-300-0100 20-240-300-0200 20-240-700-0000 20-240-800-0000

Total Rev. - Fund 20:

310 - SOLID WASTE MANAGEMENT REVENUES

30-310-100-0000 30-310-100-0200 30-310-100-0300 30-310-200-0000 30-310-200-0100 30-310-200-0200

SW - Com. Hauler - Tip Fee SW - Commercial Permits SW - Commercial Recycling SW - Hart. Coupon Sales SW - GUVSWD/Sale/Coup. SW - Residential Permits

130,000 9,000 7,200 160,000 137,000 72,000

109,759 7,510 1,894 141,211 123,850 64,647

118,464 8,400 10,000 160,673 109,934 70,000

48,319 700 18 55,732 46,805 28,113

110,566 8,000 2,000 151,000 125,000 70,000

(7,898) (400) (8,000) (9,673) 15,066 0

-6.67% -4.76% -80.00% -6.02% 13.70% 0.00%

Total - Sol. Wst. Rev. (310):

515,200

448,871

477,471

179,687

466,566

(10,905)

-2.28%

40,000 73,402 22,555 5,437

16,439 50,533 16,428 5,440

30,000 50,000 20,000 5,400

4,045 28,303 9,491 2,932

20,000 55,000 20,000 5,440

(10,000) 5,000 0 40

-33.33% 10.00% 0.00% 0.74%

141,394

88,840

105,400

44,771

100,440

(5,000)

-4.71%

OR - SEVCA Rental OR - Interdepartmental Usage OR - Waste Ordinance Fee OR - Waste Ordinance Permit

11,400 500 80,000 1,500

11,750 0 71,503 1,200

11,700 0 70,000 1,500

3,000 0 19,110 110

12,000 0 106,500 1,200

300 0 36,500 (300)

2.56% -52.14% -20.00%

Total - Other (330):

93,400

84,453

83,200

22,220

119,700

36,500

43.87%

2,000 0 75,000 24,000 4,900

259 0 150,000 18,585 4,509

1,500 52,500 150,000 23,000 4,900

0 0 0 0 0

500 0 0 20,000 4,500

(1,000) (52,500) (150,000) (3,000) (400)

-66.67% -100.00% -100.00% -13.04% -8.16%

320 - RECYCLING REVENUES 30-320-100-0000 30-320-200-0000 30-320-300-0000 30-320-400-0000

RR - Recycling/NEWS RR - Recycling/Other RR - HHW/C&D Reimb. RR - HHW Collections Total - Recycling Rev. (320): 330 - OTHER REVENUES

30-330-100-0000 30-330-200-0000 30-330-300-0000 30-330-300-0100

340 - GENERAL OPERATIONS 30-340-200-0000 30-340-300-0000 30-340-300-0100 30-340-300-0200 30-340-400-0000

GO - Reimbursements GO - Trans. Res. Funds GO - Trans. General Fund GO - Trans. Closure Funds GO - Intergovernmental Rev.

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

LINE (A)

40 41 42 43 44

ACCT. # (B)

30-340-700-0000

DESCRIPTION (C)

GO - Misc.

FISCAL YEAR 13 to 14 BUDGET (D)

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (E) 6/30/2014 Pre-Audit

ACTUAL (G)

$ CHG. (I) H vs. F

S.B. (H)

YTD-10/31/14

% CHG. (J) I vs. F

Pre-Audit

32,000

422

20,555

204

(20,555)

-100.00%

Total - Gen. Oper. (340):

137,900

173,775

252,455

204

25,000

(227,455)

-90.10%

Total Revenues - Fund 30:

887,894

795,939

918,526

246,881

711,706

(206,820)

-22.52%

WD - White River WD - Wilder WD - Hartford

480,229 341,949 85,488

359,138 447,667 82,435

477,693 336,241 85,490

21,278 0 2,018

452,144 362,729 83,259

(25,549) 26,488 (2,231)

-5.35% 7.88% -2.61%

Total - Water Dept. (510):

907,666

889,240

899,424

23,296

898,132

(1,292)

-0.14%

WH - Water Hydrants

81,920

819,203

85,860

42,390

86,920

1,060

1.23%

Total - Hydrants (515):

81,920

819,203

85,860

42,390

86,920

1,060

1.23%

WC - Connections WC - Turn On Fees WC - Late charges/interest

3,047 7,034 2,390

7,619 5,484 2,569

8,166 5,309 2,608

3,544 1,282 175

7,619 5,484 2,569

(547) 175 (39)

-6.70% 3.30% -1.50%

Total - Connections (520):

12,471

15,672

16,083

5,001

15,672

(411)

-2.56%

GO - Interest Earnings GO - Transfer - Reserve Funds GO - Trans. - Impact Fees GO - Miscellaneous

0 50,000 180,557 0

0 0 0 139

0 111,787 12,000 0

0 0 0 0

0 (111,787) (12,000) 0

-100.00% -100.00% -

Total - Gen. Oper. (540):

230,557

139

123,787

(123,787)

-100.00%

Total - Water - Fund 50:

1,232,614

1,724,254

1,125,154

70,687

1,000,724

(124,430)

-11.06%

QW -Water Rev. - Quechee QW - Water Re. - QWC

174,363 134,645

178,941 134,371

181,285 133,425

53,562 33,807

180,730 135,715

(555) 2,290

-0.31% 1.72%

Total Water Revenues (510)

309,008

313,312

314,710

87,369

316,445

1,735

0.55%

WH - Water Hydrants

25,600

25,921

12,960

26,240

319

1.23%

Total - Hydrants (515):

25,600

25,921

12,960

26,240

319

1.23%

WC - Connections WC - Turn On Fees WC - Late charges/interest

100 2,289 1,672

524 3,568 2,031

1,003 2,230 2,013

0 120 143

524 3,568 2,031

(479) 1,338 18

-47.76% 60.00% 0.89%

Total - Connections (520):

4,061

6,123

5,246

263

6,123

877

16.72%

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34

WATER DEPARTMENT REVENUES - FUND 50

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26

QUECHEE WATER REVEUNES - FUND 55

510 - WATER DEPARTMENT 50-510-100-0000 50-510-200-0000 50-510-300-0000

515 - HYDRANTS 50-515-100-0000

520 - CONNECTIONS 50-520-100-0000 50-520-200-0000 50-520-300-0000

540 - GENERAL OPERATIONS 50-540-100-0000 50-540-300-0100 50-540-300-0200 50-540-700-0000

510 - WATER REVENUES 55-510-400-0000 55-510-500-0000

515 - HYDRANTS 55-515-100-0000

520 - CONNECTIONS 55-520-100-0000 55-520-200-0000 55-520-300-0000

540 - GENERAL OPERATIONS 55-540-100-0000

QW - Interest Earnings

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

ACCT. # (B)

LINE (A)

27 28 29 30 31 32 33 34

55-540-300-0100 55-540-300-0200 55-540-400-0000 55-540-700-0000

DESCRIPTION (C)

FISCAL YEAR 13 to 14 BUDGET (D)

ACTUAL (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (G)

S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

QW - Transfers - Reserve Funds QW - Transfer - Impact Fees QW - Intergovern Revenue QW - Miscellaneous

0 35,000 0 0

0 0 3,398 36

15,500 0 0 0

0 0 0 310

0 20,000 0 0

(15,500) 20,000 0 0

-100.00% -

Total - Gen. Oper. (540):

35,000

3,434

15,500

310

20,000

4,500

29.03%

373,669

348,469

361,377

100,902

368,808

7,431

2.06%

856,404 610,794 131,505 16,031

852,274 596,433 128,500 11,458

856,404 610,794 131,505 16,031

32,892 0 0 4,739

860,796 602,397 129,337 11,458

4,392 (8,397) (2,168) (4,573)

0.51% -1.37% -1.65% -28.53%

1,614,734

1,588,665

1,614,734

37,630

1,603,988

(10,746)

-0.67%

WC - Other fees WC - Late charges/interest

28 3,011

0 4,225

28 3,866

(360) 291

0 4,225

(28) 359

-100.00% 9.29%

Total - Connection (620):

3,039

4,225

3,894

(69)

4,225

331

8.50%

GO - Interest Earnings GO - Reimbursements GO - Transfer - Impact Fees GO - Eff VT Incentive Pmt GO - Proceeds of Debt GO - Miscellaneous

0 0 0 0 0 180,557

0 0 0 2,225 160,302 80

0 185,000 0 0 0 0

0 0 0 0 0 (7)

0 0 50,000 0 0 0

0 (185,000) 50,000 0 0 0

-100.00% -

Total - Other (640):

180,557

162,607

185,000

(7)

50,000

(135,000)

-72.97%

1,798,330

1,755,497

1,803,628

37,554

1,658,213

(145,415)

-8.06%

306,280 777,887

312,868 778,445

306,280 777,887

90,943 194,518

315,997 786,229

9,717 8,342

3.17% 1.07%

1,084,167

1,091,313

1,084,167

285,461

1,102,226

18,059

1.67%

WC - Connections WC - Other fees WC - Late charges/interest

628 402 2,786

0 2,088 5,155

0 1,810 3,569

0 480 419

0 2,088 5,155

0 278 1,586

15.36% 44.44%

Total - Connection (620):

3,816

7,243

5,379

899

7,243

1,864

34.65%

QW - Interest Earnings QW - Transfer from Reserve Funds QW - Transfer from Impact Fees QW - Eff VT Incentive Pmt QW - Miscellaneous

0 0 0 0 0

0 0 0 1,075 189

0 76,000 0 0 0

0 0 0 0 7

0 0 10,000 0 0

0 (76,000) 10,000 0 0

-100.00% -

Total - Gen. Oper. (640):

1,264

76,000

10,000

(66,000)

-86.84%

Total - Quechee - Fund 55:

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

WASTE WATER DEPARTMENT REVENUES - FUND 60

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27

QUECHEE WASTE WATER REVENUES - FUND 65

610 - WASTE WATER TREATMENT 60-610-100-0000 60-610-200-0000 60-610-300-0000 60-610-500-0100

WW - Rev. - White River WW - Rev. - Wilder WW - Rev. - Hartford WW - Non - Septic/WR Total - Waste Water (610): 620 - CONNECTIONS

60-620-200-0000 60-620-300-0000

640 - GENERAL OPERATIONS 60-640-100-0000 60-640-200-0000 60-640-300-0200 60-640-401-0000 60-640-500-0000 60-640-700-0000

Total - Waste Water - Fund 60:

610 - QUECHEE SYSTEM 65-610-400-0000 65-610-500-0000

QW - Revenues - Quechee QW - Revenues - QSC Total Waste Water (610) 620 - CONNECTIONS

65-620-100-0000 65-620-200-0000 65-620-300-0000

640 - GENERAL OPERATIONS 65-640-100-0000 65-640-300-0100 65-640-300-0200 65-640-401-0000 65-640-700-0000

TOWN OF HARTFORD - 2015/2016 BUDGET (REVENUES)

LINE (A)

ACCT. # (B)

DESCRIPTION (C)

Total - Waste Water - Fund 65:

FISCAL YEAR 13 to 14 BUDGET (D)

ACTUAL (E) 6/30/2014 Pre-Audit

FISCAL YEAR 14 to 15 S.B. (F)

ACTUAL (G)

S.B. (H)

YTD-10/31/14

$ CHG. (I) H vs. F

% CHG. (J) I vs. F

Pre-Audit

1,087,983

1,099,820

1,165,546

286,367

1,119,469

(46,077)

-3.95%

FUND 10 - GENERAL: FUND 20 - OUTDOOR FACILITIES: FUND 30 - SOLID WASTE DISPOSAL: FUND 50 - WATER TREATMENT: FUND 55 - QUECHEE WATER: FUND 60 - WASTE WATER TREATMENT: FUND 65 - QUECHEE WASTE WATER:

13,481,930 194,596 887,894 1,232,614 373,669 1,798,330 1,087,983

13,946,163 188,212 795,939 1,724,254 348,469 1,755,497 1,099,820

14,543,765 217,040 918,526 1,125,154 361,377 1,803,628 1,165,546

4,579,077 2,219 246,881 70,687 100,902 37,554 286,367

15,719,770 0 711,706 1,000,724 368,808 1,658,213 1,119,469

1,176,005 (217,040) (206,820) (124,430) 7,431 (145,415) (46,077)

8.09% -100.00% -22.52% -11.06% 2.06% -8.06% -3.95%

GRAND TOTAL - REVENUES - ALL FUNDS:

19,057,016

19,858,354

20,135,036

5,323,687

20,578,690

443,654

2.20%

FUND 10 - GENERAL: FUND 20 - OUTDOOR FACILITES: FUND 30 - SOLID WASTE DISPOSAL: FUND 50 - WATER TREATMENT: FUND 55 - QUECHEE WATER: FUND 60 - WASTE WATER TREATMENT: FUND 65 - QUECHEE WASTE WATER:

13,481,930 194,596 887,894 1,232,614 373,669 1,798,330 1,087,983

13,882,048 191,002 828,316 1,121,139 354,475 1,777,905 1,072,203

14,543,765 217,040 918,526 1,125,154 361,377 1,803,628 1,165,546

5,522,120 24,844 222,186 237,806 82,894 296,647 625,415

15,719,770 0 711,706 1,000,724 368,808 1,658,213 1,119,469

1,176,005 (217,040) (206,820) (124,430) 7,431 (145,415) (46,077)

8.09% -100.00% -22.52% -11.06% 2.06% -8.06% -3.95%

GRAND TOTAL - EXPENSES - ALL FUNDS:

19,057,016

19,227,088

20,135,036

7,011,911

20,578,690

443,654

2.20%

REVENUES - GRAND TOTALS BY FUND

EXPENSES - GRAND TOTALS BY FUND

Report of the Town Officers & Department Heads That Serve Hartford

BOARD OF CIVIL AUTHORITY The Board of Civil Authority has a total of 23 members, which include 15 Justices of the Peace, the 7 Selectmen, and the Town Clerk. The Board of Civil Authority has charge of the conduct of elections, maintains and updates the voter checklist, meets to consider property appraisal appeals from taxpayers who are aggrieved by a decision of the Listers, and serves as the Board of Abatement. The Annual School and Town Australian balloting was held Tuesday, March 4, 2014 from 7 AM to 7 PM in the Hanley Gym at Hartford High School. The Annual School and Town Business Meeting was held on March 29, 2014 at 10 AM in the Hanley Gym at Hartford High School. There were 2 tax appeal requests before the Board of Civil Authority in 2014 with 1 being granted and one was withdrawn. Abatement hearings were held on December 16, 2014. The board heard 5 requests and granted 3 abatements and denied 2. Kevin Raleigh, Chairperson

COMMUNICATIONS DEPARTMENT The Communications center welcomed a new part time hire this year, Brooke Blish joined the team. She comes to us with 13 years of experience in Boca Raton, Florida. She has also worked in Springfield, VT dispatching for a year prior to coming to Hartford. Jenna Kustafik is still working some part time hours, however she took a full time position dispatching for Dartmouth Safety and Security. We also lost Mandi Potter, who has been a part time dispatcher here for over 3 years, as she took a full time position with Lebanon Police Dispatch. We hope she continues to work some part time hours. Part time personnel are extremely valuable as countless hours are put in to them to learn this profession that can be overwhelming, stressful, rewarding, frustrating, did I say stressful? Finding someone who can and is willing to work the crazy hours is very hard to do. We wish them both the very best in their full time careers. This year the Town of Hartford got its own Computer Aided Dispatch (CAD) program. We designed and implemented the Spillman software to better help get services to the communities ever faster than before. The Fire Department gets an alert as soon as the call is entered by the dispatcher. So before the dispatcher has the chance to tell them about the call over the radio, they get an alert on station computers and are headed to their ambulance or fire truck. This has cut down on how long it takes us to get you help. With the new CAD software we also started using the Active 911 notification system. This sends an alert to responder’s smart phones, apparatus tablets/laptops, and dedicated station computers after the dispatcher assigns units to the call. It provides all the details of the call. This will also help speed our response to emergencies. We are continuing to progress on our quest for accreditation. We have most of our policies in place and will soon start the self-evaluation phase of the process. It is our hope that this moves along smoothly and we can submit our department for assessment in the coming year. We continue to utilize Facebook as a way to get messages to the public. We post missing people and pets, road closures, news on accidents that affect your travels and anything else that might be of benefit. Please find us and like our page Hartford Emergency Communications Center. If you haven’t registered yet with the Town of Hartford’s Emergency Notification System, CodeRed, please visit the town’s website www.hartford-vt.org scroll down and hover over “Emergency Communications Center” click on the CodeRed. This page describes what CodeRed is and does. Click on the “click here to register with CodeRed” and fill out the online form. Notifications such as flooding, hazardous material incidents, missing children in specific areas, and other incidents where officials believe that making such notifications benefit the public for safety reasons as well as having neighbors help in locating lost or possible abducted children or adults. Special Thanks to all the Communications Staff for doing what you do, day after day, helping those who call because they are not having a good day, and sending them help all the while staying on the line until help arrives, providing any assistance they can, dealing with multiple other issues at the same time. Thank You!!

Scott Smith, Director Emergency Communications

EMPLOYEE SERVICE PROGRAM The Employee Service Program, adopted in 1978 by the Board of Selectmen, awards employees and recognizes officials for service to the Town. Plaques and savings bonds are awarded based on the number of years a person has been employed by the Town. These awards were previously presented at an Annual Awards Banquet which was held during the month of December. However, the banquet expense was removed from the budget beginning July 1, 2009. This year an employee luncheon was held in October and awards were given to the following 2014 honorees: Raymond Bushey, Fire Dept. Terry Delisle, Highway Norman Mariotti, Fire Dept. Robert Robishaw, Fire Dept.

25 years 25 years 25 years 25 years

Constance Kelley, Police Dept. Scott Craig, Solid Waste Dept. Justin DeCoff, Parks & Rec. Dept. Robert Vahey, Solid Waste Dept.

15 years 10 years 10 years 10 years

FIRE DEPARTMENT The fire department and the dedicated staff continue to provide the highest quality of service to our citizens. Last year the department responded to 1930 emergency calls for service of which 70% were for medical incidents and the remaining were for fire emergencies. While we average just over five calls per day, almost 40% of the time we have more than one call occurring at the same time. These simultaneous incidents are impossible to manage with our current on duty staffing so we rely heavily on recalled, off duty personnel. This deployment model will be difficult to sustain in future years. The following is a brief recap of some of the prominent changes that have occurred during the last year. Personnel Changes This year both Captain Michael Whitcomb and Firefighter David Powell left us after many years of service. David had worked for the Town for 26 years and Mike for 20 years. We would like to thank them for all that they had done to make this organization successful and wish them the best of luck in the future. The Department hired Christian Henault as a new career Firefighter/EMT. Christian was employed by the Town of St. Johnsbury Fire Department and brought a solid foundation of skills to our department. Christian has quickly settled in and we are fortunate to have him as a member. The Department promoted Alan Beebe to Captain and Keith Morse to Lieutenant this year as a result of vacancies that had occurred. Alan joined the department in 2001 and Keith in 2006. Both of these leaders have obtained their paramedic certification and work diligently to move the move the organization forward. Firefighter Luke Harvey and Firefighter Will Laliberty have successfully completed the paramedic program. Luke is now practicing at this advanced level and Will is finishing his post class work. The paramedic course takes almost two years to complete and is extremely difficult. The Department will have achieved its goal of eight paramedics once Will takes his test. Congratulations Luke and Will! Infrastructure Improvements The Department continues to make minor improvements to our aging infrastructure to ensure its long term effectiveness. This year we installed new flooring in the bathrooms, rebuilt two tile showers and installed energy efficient lighting at Station 1. These small improvements on an annual basis will help to ensure our facilities stay safe and efficient. Equipment Acquisition

The Department took delivery of a new administrative vehicle used by the Fire Marshal which replaced one purchased in 2004. The Department and Town are fortunate to have a properly funded capital replacement account allows us to maintain an effective fleet of apparatus. The Department has also installed a new system allowing for voiceless dispatching and automatic vehicle locators. This technology allows the dispatcher to spend more time with the 911 caller and less time answering the radio. Accreditation In May the Department successfully completed the five year renewal of its accreditation. This process is extremely thorough and looks at all aspects of our business. The department is one of two hundred accredited fire departments in the world. In closing I would like to thank the citizens of our community, the Board of Selectmen, and the Town Manager for their support over the past year. I would also thank the members of the Department for their continued hard work and dedication. Great employees and the right culture make for an excellent organization; I am fortunate to have both! Respectfully Submitted Steven A. Locke, CFO, EFO Fire Chief

HEALTH OFFICER REPORT The Hartford Health Officer spent hundreds of hours responding to health complaints in Fiscal Year 2014. These calls mostly concern violations of the Vermont Rental Housing Health Code, and resulted in inspections for bed bugs, mold, chipping lead paint and household trash. Most of these public health concerns were resolved through voluntary compliance by the responsible parties. The Hartford Health Office was also proactive in preventing bites from animals infected with rabies. Any wild animal who is acting strangely should be reported to the Town Health Officer, the Town Animal Control Officer or the Hartford Police Department. To find out more about the provisions of the Vermont Rental Housing Health Code, tenants and landlords may refer to the “Information Handbook for Tenants & Landlords” available online: http://healthvermont.gov/regs/Rental_Housing_Code.pdf Landlords should also consider having their apartments inspected by the Town Health Officer before new tenants move in. Confirmation of compliance with the Vermont Rental Housing Health Code can help avert potential future issues related to code compliance. Mobil Home parks should also be aware of the Vermont codes for water drainage and trees that can harm property and humans. You may reach the Health Officer at (802)591-3978 or (802)295-9353. Brett Mayfield, Health Officer

LISTERS’ AND ASSESSOR’S REPORT Over the past year, the real estate market appears to have stabilized in most sections of town, with some data even indicating the potential for slight appreciation. As was the case over the past few years, there are still areas which continue to see declines, especially in the condominium market. We are continuing to analyze sales data to make any adjustments that may be necessary. On a positive note, there has been an increase in commercial construction, including two office buildings, renovation of the former American Legion, and a new retail/warehouse building near the entrance to the High School on Route 5. These additions should help stabilize the Grand List after a period during which there was a net loss of value, negatively impacting the municipal tax rate. Any changes to property assessments for 2015 will result if (1) You have been issued a building permit that results in a revised assessment (2) Your property is located in an area of town that requires a market adjustment. (3) There are any miscellaneous corrections that come to our attention. 61

In mid-May, all property owners with assessment changes will be notified by mail of their new assessments. Any questions about the changes should be directed to the Listers’ Office. The change notices will include details on the grievance (appeal) process. If your assessment is not changing for 2015, you may still appeal your value. We do not yet know the dates for grievance hearings, but if you contact our office, we can put your name on a list to be notified of the dates, typically the beginning of June. We continue to remind taxpayers that Homestead Forms need to be filed annually in order to have the Homestead Tax Rate applied to your property. This can be done with your Income Tax Return or online at http://www.state.vt.us/tax/. If you qualify as a resident and do not file, you will not be eligible to receive a Property Tax Adjustment (State Credit). Also, note that if there is any change in a business or rental use of your property, make sure to include this information with your filing. If the Homestead Value of your property does not equal the total assessment and you have no business or rental use of your property, please let us know. We welcome any questions or concerns regarding assessments. During the past year, all current property assessment data and tax maps have been located in our temporary office space at 35 Railroad Row. We anticipate a move back to our renovated office space at 171 Bridge Street sometime this spring. Assessment information is also available through the VISION website at http://gis.vgsi.com/hartfordvt/. If for any reason you do not want your assessment information displayed on the website, you must notify us in writing. Listers Emile Grondin Theresa Chesbro Susan Foster

PARKS AND RECREATION

Assessor Clarissa Holmes

I am proud to report that the Parks and Recreation Department received its 10 year accreditation renewal through the National Parks and Recreation Association’s, Commission for Accreditation of Park and Recreation Agencies (CAPRA). The Town of Hartford Parks and Recreation Department is one of only three New England Towns to receive the award of National Agency Accreditation. CAPRA reviews best practices of parks and recreation departments’ operations, management and service to the community. The vision of the Hartford Parks & Recreation Department is: Something for Everyone – Where the citizens of Hartford and surrounding communities recognize the vital necessity of recreation through diverse programs that reach all, regardless of age, gender, race and economic backgrounds. A department that cooperates with all community groups to bring a variety of recreation opportunities to the citizens of Hartford. The parks and facilities are maintained at the highest quality and improved on a regular basis to meet the future needs of the community. The mission of the Hartford Parks & Recreation Department is: To serve the needs of the community through quality parks and facilities and by offering lifelong learning through recreational and cultural programs. We are appreciative to all of the volunteers who have given their time and energy to our community. The Parks and Recreation Commission continues to provide guidance in the development of programs and parks. The Maxfield Sport Complex park project was completed in the fall 2013.The Maxfield Sports Complex design encompasses activities for the whole family and will be utilized by a variety of athletic groups of all ages. The Wendell A. Barwood Arena project is scheduled to be finished in December 2014.

The department staff welcomes and encourages citizen input to enhance the program offerings and park & facility usage. A comprehensive 2014 Parks and Recreation Department annual report will be available after January 31, 2014 Respectfully submitted, Tad Nunez, M.Ed., CPRP Director

PLANNING & DEVELOPMENT SERVICES DEPARTMENT Established in 1990, the Department of Planning & Development Services' mission is to provide efficient, supportive, and professional assistance and service to the Hartford community regarding planning, zoning, community development, housing, economic development, historic preservation, conservation, transportation and energy, while preserving the character and uniqueness of Hartford. The Department accomplishes this by providing technical and general staff assistance to individual citizens, building and zoning permit applicants, and various commissions and community groups; analyzing and revising regulations; encouraging and supporting citizen participation; planning and designing for future development in Hartford; and providing a pro-active and supportive atmosphere which fosters growth while maintaining the character and vitality of Hartford. Staff continued to work with owners properties substantially damaged in Tropical Storm Irene that were participating in the Federal Hazard Mitigation Grant Program Buy-out Program. Six properties have been purchased and 3 more are underway. The department also worked with community members, developer and Hartford Development Corporations to implement the first public improvement project on Prospect Street resulting in a $900,000 Tax Increment Financing (TIF) bond approved by the voters on 2014 Town Meeting Day. Other major department activities included updating the Townâ&#x20AC;&#x2122;s Master Plan and receiving regional approval; federal approval of the Townâ&#x20AC;&#x2122;s Hazard Mitigation Plan; and approval of the first Hartford PACE residential energy efficiency loan. Work on downtown WRJ improvements projects continued with completion of a rain garden on Bridge Street, design and engineering for improvements to Railroad Row; and soliciting construction bid to reconstruct Gates Street extension in the spring of 2015, for which the Town received a $100,000 grant towards the project. Work continued on revisions to Town Subdivision Regulations, design of the Sykes Mountain Avenue and Route 5 sidewalk improvement project under five Federal and state grants, and semi-annual parking survey/analysis for Downtown White River Junction. Throughout town, private development projects continued. A review of the zoning approvals from July 2013 through June 2014 showed continued modest growth. Of the 12 new businesses (12 last year) that opened in Hartford, 8 used existing commercial space, one constructed new space, and 3 started a business in the home. Of the 15 existing businesses (11 last year) that obtained permits, 10 added additions to existing buildings, and 5 relocated to existing commercial space. Since not all new businesses need a zoning permit, it is likely additional businesses located in Hartford that we are unaware of, particularly those involving office space. Significant new development included a new 38,600 square foot office building on Prospect Street for state offices; a new building for Blodgets on Hartford Avenue; and relocation and expansion of Big Fatties restaurant to South Main Street. The Department continues to work with other development and business related groups, such as the Green Mountain Economic Development Corporation, the Hartford Development Corporation, and the Hartford Area Chamber of Commerce to promote, support and assist Hartford businesses. Highlights of Other Department Accomplishments - July 2013 to June 2014. Worked with Town Departments to complete the 2015-2020 Capital Improvement Plan. Awarded a grant to complete sidewalk and pedestrian improvements on RT 5 at I-91 Interchange. Awarded a grant to complete a Bicycle/Pedestrian alternatives study for West Hartford Village. Began a Bicycle/Pedestrian alternatives study for Quechee Village. Substantially completed the Business Oral History project. Reviewed and processed 227 zoning permit applications.

Reviewed and prepared reports on 20 applications for Planning Commission and 21 applications for Zoning Board of Adjustments, Design Review applications, and 38 Administrative Amendments to existing site plans and/or conditional use permits in lieu of public hearings. Addressed 19 Zoning Regulations violations. Worked on appeals of decisions by the Zoning Administrator, Planning Commission and ZBA. Continued work on several new or multi-year department initiatives which will continue in FY2014-2015. The Department staffs a number of appointed and volunteer commissions, boards and committees, including the Planning Commission, Zoning Board of Adjustment, Conservation Commission, Historic Preservation Commission, Energy Commission, WRJ Design Review Committee, and the Hartford Business Revolving Loan Fund Committee. Staff also acts as the Townâ&#x20AC;&#x2122;s liaison to the Two RiversOttauquechee Planning Commission and a number of local, regional and state organizations dealing with planning, economic development, housing, historic preservation, conservation, transportation, energy and community development. I would like to take this opportunity to thank department staff, Jo-Ann Ells (Zoning Administrator), Matt Osborn (Planner), and Brenda Lamphere (Administrative Assistant), and the volunteer members of our various Boards, Commissions and Committees whose dedication and professionalism make it possible for this department to fulfill its mission and provide quality service to the Hartford community. Lori Hirshfield, Director, Department of Planning and Development Services Zoning/Building Permits Two hundred twenty-seven (227) zoning permits were issued for fiscal year 2014. Following is a summary of permits issued over the past five years by category: FY 2010 Administrative Change Accessory Structure Accessory Apartment Agricultural Commercial Addition/Alteration Commercial Structure Commercial Use Deck Garage Home Occupation/Business Multi-family Dwelling Planned Development Planned Development Amd. Pool Residential Addition Subdivision Single Family Dwelling Sign Site Plan Amendment Site Work Two-Family Dwelling Total

FY 2011 45 49 3 3 15 4 3 35 16 8 0 1 0 1 43 12 8 38 15 6 1 324

FY 2012 53 35 4 2 27 7 6 33 14 8 0 2 0 1 34 11 4 21 7 5 5 283

FY2013 37 46 13 6 13 2 3 31 19 4 0 0 0 1 46 7 9 13 11 4 1 255

FY2014 43 54 3 3 14 5 13 23 14 2 1 1 0 0 33 10 11 17 5 5 0 257

38 34 4 1 19 2 14 31 12 3 0 0 0 1 27 6 14 12 8 0 1 227

500 400 300 200 100 0 1995 1997 1999 2001

2003 2005 2007 2009 2011 2013

A zoning permit is required prior to any land development in the Town of Hartford. Land development is defined as â&#x20AC;&#x153;the division of a parcel into two or more parcels; the construction, reconstruction, conversion, structural alteration, relocation or enlargement of any building or structures; excavation in excess of 20 cubic yards of material per year or filling in excess of 200 cubic yards per year; any change in use of any building or other structure, or land, or extension of prior use.â&#x20AC;? Upon submittal of a zoning permit application, the Zoning Administrator will determine if any further information and reviews are necessary in order to approve the zoning permit. Once a complete zoning permit application is submitted, it is reviewed and a decision is rendered within 10 business days. The State of Vermont requires a fifteen-day appeal period once an application is approved before the permit is effective and issued. Once a zoning permit is issued, the applicant must start work within six months and be completed with the project within two years of the date of issue or the zoning permit will become null and void. One six-month extension to both time periods may be granted by the Planning Commission prior to the start or completion dates. You can reach the planning staff at 295-3075 with any permitting questions.

POLICE DEPARTMENT This year the Police Department has returned to the traditionally proven model of leadership under the direction of a police chief. While the Town searches for their next chief, the department advances under the direction of two deputy chiefs. Deputy Chief of Administration, Leonard Roberts and Deputy Chief of Operations, Braedon Vail are both committed to the community and their promise to provide professional police services to ensure the safety and quality of life that our citizens deserve. Additional personnel changes included the promotion of Kristinnah Adams to Detective working with the Windsor County Special Investigative Unit (SIU), the reassignment of Officer Aleya Leombruno to School Resource Officer and the hiring of two new officers, Thomas Ledford from Union City, Georgia where he worked as an officer and Thomas Howell from Newport Center, Vermont, a son of a retired Vermont State Trooper. As of this writing, the department has extended offers of employment to Randy St. Peter of N. Hartland, Vermont, a corrections officer currently working with Probation and Parole and Thomas Lowell of Barton, Vermont. We continue our recruitment efforts in order to achieve and maintain full staffing. Challenging our community this year were the associated issues of the opiate epidemic that has riveted Vermont. Among these issues, our community has suffered several overdoses, two of which ended in the tragic loss of young lives. On behalf of the department I would like to express our condolences to all the families involved in these tragedies. I would further like to reiterate our promise to work with our community partners to help eradicate these drugs from our community and assist with resources to help those who may be suffering from addiction and bring justice to those who are responsible for the peddling of such drugs. The department held its second annual Citizen Police Academy this fall which continues to be a success as each proves to be better than the previous. This is largely in part to Sgt. Connie Kelley who goes above and beyond in coordinating the Academy as well as each department member that takes the time to instruct the various classes each week. In closing I would like to thank the citizens of our community for their support over the past year. I would also like to thank the select board members and town manager for supporting the needs of the department in order to continue to maintain the level of service that our community deserves. Lastly, I wish to thank all the police department employees for their dedication, professionalism and hard work that they do each and every day. Deputy Chief Roberts

Deputy Chief Vail

PUBLIC WORKS DEPARTMENT Highway The Highway Division is responsible for the maintenance of 140 miles of gravel and paved roads. This past summer the division replaced aging culverts and paved the following roads: Airport Road, Apple Lane, Aster Drive, Billings Farm Road, Brookemeade Circle, Brookside Drive, Byron Hill Road, Center of Town Road, Chestnut Street, Dewey Mills Road, Forest Hills Avenue, Highland Avenue, Hillcrest Terrace, Jay Hill Road, Jericho Street, Labbie Lane, Old Quechee Road, Old River Road, Tigertown Road, Walnut Street and Wheelock Road. The division also rebuilt the walking path between Cascadnac Avenue and Highland Avenue and added drainage structures. During this work an active sewer line was located and a manhole was added to facilitate line maintenance. Following the Capital Equipment Replacement Plan we purchased a new grader, 20 Ton equipment trailer and chipper. The Bridge Street Underpass improvement project helped fund a mid-sized sidewalk tractor maintain the narrow width of the underpass sidewalk. This tractor will also navigate some of the other tight sidewalks in downtown White River Junction. In 2014 the Town accepted the completed Bridge Street Underpass project. Public Works staff managed this $3,000,000 project which was 100% funded by Vtrans and the FHWA. The Highway Division with the help of the Water department completed new drainage pipe and structures on Oak Street and Beech Street. This drainage line will allow for better drainage of the street. Public works and highway staff bid out and managed construction of the Prospect Street reconstruction project which was approved at the 2014 Town meeting. Funded with White River Junction Tax Increment Finance revenues and developer funds, Prospect Street is being re-constructed from the ground up to accommodate redevelopment of the land that it abuts. Street reconstruction includes new water, sewer, drainage, buried power and communications within the street ROW. The surface of the road will include granite curbing, on street parking, sidewalks and a river walk with sitting amenities. This reconstruction project will be completed in 2015 to allow the adjacent New Hampshire-Vermont bridge project to complete the Prospect and Maple Street intersection work in late 2015 or early 2016. Solid Waste Facility The Town of Hartford operates a Solid Waste/Recycling Transfer Center at the site of the former Town landfill at 2590 North Hartland Road which sits on about 19 acres of property. The facility also includes a Construction and Demolition (C&D) transfer facility. The five villages in the Town of Hartford (Hartford, Quechee, White River Junction, Wilder and West Hartford) are eligible to use the facility. The facility is also used by the ten towns who are members of the Greater Upper Valley Solid Waste Management District. Several towns from New Hampshire are allowed to use the construction and demolition area. The solid waste complex houses an Education Building, Recycling Building, Scale House, HHW Building and the Administrative Office. Staffing is provided by a supervisor, 2 full-time attendants, an administrative assistant and 2 part-time attendants. The facility hours of operation are Monday through Saturday 8:00AM to 4:00PM. Beneficial reuse opportunities exist on site at the transfer station beyond traditional recycling. The Town leases space to the Good Buy Store which is operated by SEVCA. SEVCA is a non-profit organization that takes in donations and resells them at a reduced price. This organization helps us reduce the amount of material being sent to the landfill by accepting clothing, shoes, furniture and household items. Transfer station staff have been preparing for the phased implementation of Act 148. As of July 1, 2015 mandated recyclables are banned from landfill disposal. All solid waste haulers must also provide recycle pickup services. Residential waste haulers must incorporate recycling costs in their solid waste fees and are not allowed

to charge a separate fee for recycle pickup. The transfer station will continue to accept sorted recycled material from residential customers at no charge. Another Act 148 requirement for July 1, 2015 is that food scrap generators of more than 1 ton/week must divert their scraps to a certified compost or processing facility. On July 1, 2014 the Hartford Transfer/Recycling Center became a no cost collection site for the PAINTCARE Program. The program allows Vermont residents to bring qualifying paint products to the facility Monday through Saturday 8:00AM – 3:30PM. This program should significantly reduce the backlog of stored paint products at homes and businesses and also decrease the volume and cost of the two household hazardous (HHW) days. For the period of July 1 to December 30, 2014 the Transfer Center handled 16,586 pounds of paint products. The Center is also a no cost collection site for the Vermont Lamp Recycling Program (VT residents only). Allowable lamps include waste CFLs and waste general purpose mercury-containing lamps including linear fluorescent lamps that are 8 feet (or shorter) in length, U-tube or Circline fluorescent lamps, and high intensity discharge (HID) lamps. In fiscal year 2013-2014 the Town collected 3,549 bulbs or approximately 14,597 linear ft. of florescent bulbs. Construction of the solar installation project is expected to begin at the landfill in 2015. GroSolar will be installing 2,574 (325 watt) panels on top of the closed landfill. The solar field has the capacity to produce up to 670 kW AC. This renewable energy project will allow some of the Town’s owned facilities to buy back the power at a discounted rate. A summary of total tonnage handled at Hartford Transfer/Recycling Center during the fiscal year ending June 30, 2014 is listed below: Est. Hartford Tons Total Tons Municipal Solid Waste (compacted/bulky) 1,242 758 Construction/Demolition 1,528 932 Recycled material at the center 896 546 Curbside recycling 600 600 Electronics (TVs/Computers) 71 Even without Act 148 the field of solid waste and recycling is constantly changing. Please visit the Town of Hartford Recycling website or contact the transfer station directly at 295-5740 for information. Wastewater Division Two Wastewater Treatment Facilities (WWTF) serve the Town of Hartford. The White River Junction WWTF is a 1.215 MGD (million gallons a day) permitted facility that services the Villages of Hartford, White River Junction and Wilder. The Quechee WWTF is a 0.475 MGD permitted plant and serves the Village of Quechee. Both our treatment facilities incorporate sequential batch reactor technology in order to achieve maximum removal of wastes and nutrients. Many energy efficiency processes are utilized in both plants. A state funded energy audit performed in 2014 has confirmed that heating fuel and power consumption reductions have been optimized. The comprehensive sewer collection preventative maintenance program continued this summer and again this fall with the cleaning and TV inspection of wastewater collection lines in both the White River Junction and Quechee service areas. Sewer lines are cleaned using high velocity combination cleaning trucks which utilizes high pressure water and a vacuum to remove debris from the lines. A percentage of the lines were TV inspected using a motorized camera to “crawl” in the wastewater lines to identify potential defective sections of pipe. The five operators at the White River Junction WWTF not only maintain the treatment facility but also maintain the ten wastewater pump stations and approximately 31 miles of wastewater collection lines, 500 manholes, and respond to emergency calls as needed. They also handle and spread all the bio-solids for the White River system and Quechee system. The White River Junction WWTF treated over 244 million gallons of wastewater during 2014 with an average daily flow of 668,901 gallons a day.

The three operators at the Quechee WWTF maintain their treatment facility and 11 pump stations, 24 leach fields, approximately 51 miles of wastewater collection lines, approximately 840 manholes and also respond to emergency calls as needed. The Quechee WWTF treated over 73 million gallons of wastewater during 2014 with an average daily flow of 200,923 gallons a day and provided additional treatment of a similar amount of wastewater through the 24 leach fields. All the operators maintain wastewater treatment licenses with the State and attend training to stay current with State and Federal regulations, new technologies, and maintain continuing education hours for license renewal. Water Division The Town of Hartford Water Department operates and maintains two water systems that provide safe, quality drinking water to approximately 75% of the residents of Hartford. The Hartford System, which serves White River Junction, Wilder, and Hartford Village, is comprised of two “gravel pack” wells with a total pump capacity of over 1,500-gallons per minute, two storage tanks totaling 2.5-million gallons of water, many miles of distribution lines ranging from ¾” to 16” in diameter, over 250 fire hydrants, and a water treatment facility for manganese removal. This past year the water department completed two small water main replacement projects. The department hired an excavating contractor to supplement Town staff to complete the installation of 2200’ of 8” ductile iron on Passumpsic Avenue to restore fire flow to this area of the system. The department also entirely replaced approximately 750 feet of obsolete 2” galvanized pipe with PVC pipe on Highland Avenue. The water quality from the two Hartford wells is excellent; however the water does contain an excessive amount of manganese. Like iron and hardness, manganese is common in ground water and not considered to be a health risk. However, in excess of as little as 0.05 ppm (parts per million) manganese can be a nuisance, causing staining of plumbing fixtures. In 2014, approximately 249 million gallons (684,189 GPD) of water were processed through the Wilder Water Treatment Plant with consistent readings of between zero and 0.02 ppm of manganese in the water entering the distribution system. In addition to the manganese removal process, sodium hypochlorite (bleach) is used to maintain very low chlorine residual in the distribution system. The Quechee System consists of one “gravel pack” well with a pump capacity of 620-gallons per minute, four storage tanks totaling 300,000-gallons of water, many miles of distribution lines ranging from ¾” to 8” in diameter, three booster pump stations, and approximately 80 fire hydrants. Over 65 million gallons (179,993 GPD) of water was pumped from the Quechee well in 2014. The only treatment required is a small amount of sodium hypochlorite (chlorine bleach) used to maintain a chlorine residual in the distribution system. In addition to monthly bacteria samples, both systems are tested for over eighty contaminates. Based on sample results, the water quality in both systems exceeds all state and federal standards. Four water system operators operate and maintain both these extensive systems. All must be certified by the State of Vermont and are required to complete additional education and training “contact hours” to maintain their certifications. In addition to the daily routine duties, department personnel responded to over 550 service calls ranging from out of cycle meter readings to late night emergency water leak repairs. Richard Menge, P.E., Director of Public Works Mon. - Fri. 8:00 a.m. - 5:00 p.m. Telephone: 295-2785 TOWN CLERK A Vermont Town Clerk is required by law to be the receiver and recorder of the Town’s archives and Vermont Statutes authorizes all duties and responsibilities. A Town Clerk endorses and files records relating to real estate transactions, vital statistics and Town business. The Hartford Town Clerk’s office has records of all births, deaths and marriages, which occurred in the town from 1857 to the present. Proceedings of all annual and special town meetings are recorded and filed by the Town Clerk. Other duties are as follows: issuance of dog licenses for dogs 6 months of age and older; issuance of marriage licenses and civil union licenses; issue temporary motor vehicle renewals; serves as presiding officer at all elections; handles petitions for candidates and articles on the town and school ballots; orders ballots; schedules election workers; handles absentee ballots; updates voter checklists and

oversees tallying of votes. The Town Clerk serves as the Clerk of the Board of Civil Authority and Board of Abatement. The following figures are based on amounts from July 2013 – June 2014 Receipts Dog Licenses Marriage Licenses 113 @ $45 Town Clerk Fees Restoration & Digital Imaging of Records Motor Vehicle Renewal TOTAL RECEIPTS

$ 7,944.00 $ 5,085.00 $ 81,274.95 $ 40,528.00 $ 830.00 $135,661.95

Disbursements Pd. To VT State Treasurer for 113 Marriage Licenses @ $35.00 ea. $ 3,955.00 $ 828.00 Pd. To VT State Treasurer for Dog Licenses @ $4.00 ea. $ 3,312.00 TOTAL DISBURSEMENTS $ 7,267.00

TOWN CLERK’S OFFICE NET INCOME: $128,394.95 I hereby certify that the foregoing is a true record of fees collected by the Town Clerk’s Office and paid to the Town Treasurer. Mary E. (Beth) Hill, Town Clerk Town Treasurer’s Office Hours: Mon.-Fri. 8:00 a.m. – 5:00 p.m.

TREASURER

Taxes are due twice a year in Hartford. The first installment is due in August and the second in February. The actual due date is set by the voters each year at Town Meeting. Payments must be received in our office by the due date; U.S. Postal Service postmark is accepted. If the payment is not received on time, unpaid taxes are subject to interest at 1% per month through April. Interest increases in May to 1 ½% per month. A penalty of 8% is charged after the February due date on any unpaid balances. These charges are established by statutes and the voters of the Town of Hartford. Town officials cannot waive the interest or penalty so it is important that the payment is sent in a timely manner. Within 20 days of the February due date the Treasurer issues a warrant against the delinquent taxpayers for the taxes remaining unpaid, to the collector of delinquent taxes. The original warrant is filed with the Town Clerk. The percentage of delinquent taxes for the last five years is as follows: DATE 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

BILLED $28,482,173.73 $29,283,780.54 $29,975,459.35 $29,510,621.61 $29,154,646.68 $29,368,865.87

DEL. PRINCIPAL $1,281,483.19 $2,022,422.74 $1,665,653.23 $1,128,714.74 $1,480,144.23 $1,713,331.68

PERCENT 4.50% 6.91% 5.56% 3.82% 5.08% 5.83% John Clerkin, Town Treasurer

VERMONT 2-1-1 is a simple number to dial for information about health and human service organizations in your community. At Vermont 2-1-1, callers will speak with a real person every time to problem solve and refer callers from throughout Vermont to government programs, community-based organizations, support groups, and other local resources. Dialing 2-1-1 is: A local call from anywhere in Vermont for accurate updated information about community resources. Confidential telephone assistance 24 hours a day, 7 days a week. Live translation services for 170 languages. Access for persons who have special needs. Ability to transfer emergency calls to 9-1-1.

TOWN STATISTICS Charted July 4, 1761 by King George III of England Town Offices, Municipal Building, White River Junction th Town Fiscal Year Ends June 30 (Voted March 2, 1987 as provided by 24 VSA 1683C) Manager System Adopted September 9, 1940 VILLAGES White River Junction West Hartford Quechee

Hartford Wilder

POPULATION U.S. CENSUS 1910 1920 1930 1940 1950 1960

4,179 4,739 4,888 4,978 5,827 6,355

1970 6,477 1980 7,963 1990 9,404 2000 10,366 2010 9,952

GRAND LIST (Municipal taxable figures) 2014 $13,248,017

2013 $13,302,000

2013-2014 Residential School Town General Fund County Local Agreement rate Town Appropriation Tax Rate

1.3803 0.7873 0.0034 0.0113 0.0019 $ 2.1112

TAX RATE 2013-2014 Non-residential 1.4531 0.7873 0.0034 0.0113 0.0019 $2.1628

2014-2015 Residential 1.4618 0.8323 0.0064 0.0019 0.0114 $ 2.1740

2014-2015 Non-residential 1.4769 0.8323 0.0064 0.0019 0.0114 $ 2.2570

AREA 29,434 Acres or 45.98 Square Miles ALTITUDE U.S. Geological Survey Bench Mark South Side Boston & Maine R.R. Bridge abutment across Connecticut River at White River Junction, 370.63 ft. ROAD MILEAGE State Highway State Aid Highway (Class 1) State Aid Highway (Class II) Town Highways (Class III) Town Highways (Class IV) Legal Trail Total

45.525 2.103 19.635 109.010 9.200 .070 185.543

Report of the Boards, Commissions & Libraries That Serve Hartford

BOARDS AND COMMISSIONS CONNECTICUT RIVER JOINT COMMISSIONS CRJC’s mission is to preserve the visual and ecological integrity and sustainable working landscape of the Connecticut River Valley, and to guide its growth and development through grassroots leadership. Five local river subcommittees carry out this work with a corps of over 100 volunteers. Education and Engagement The Connecticut River Joint Commissions have continued to educate and engage citizens about the River and the economic and environmental health of the entire region in Vermont and New Hampshire. During FY 14 the CRJC meetings offered a series of educational presentations: Nature Conservancy River Scientist Katie Kennedy spoke on a river flow model for the Connecticut River watershed. US Forest Service Biologist Nancy Ketcham talked about the post– Hurricane Irene river recovery efforts on the White River. Commissioner Cleve Kapala provided a report on the status of the FERC relicensing activity and the effects that the closure of Vermont Yankee would have on the process. Carol Foss, NH Audubon Society led a discussion about the tar sands oil issue and potential environmental impacts for Northern New England. Connecticut River Watershed Council River Steward Ron Rhodes spoke about Clean Water Future’s crowd funding to remove invasive species, stabilize a trail and trout stream, and support Paddle with a Purpose aquatic invasives mitigation project. Emily Bird of the New England Interstate Water Pollution Control Commission provided a presentation about the Long Island Sound Total Maximum Daily Load pollution reduction initiative that requires the cooperation of municipalities and citizens along the entire Connecticut River Watershed to accomplish. Visit our website to view a comprehensive annual report at http://www.crjc.org or call 603-727-9484. Richard Walling, President (NH); Tara Bamford, Vice President (VT); Mary Sloat, Treasurer (NH); Thomas Kennedy, Secretary (VT).

CONSERVATION COMMISSION

The Hartford Conservation Commission (HCC) was established in 1990 to inventory natural resources, maintain and preserve natural areas, protect valuable wildlife habitat, monitor scenic areas and watershed areas, educate and increase awareness of conservation, and encourage recreation consistent with the preservation of the natural beauty of Hartford. 2014 Members of the HCC include Karen Douville, Shawn Kelley, Mary Hutchins, Janice Berger and Jon Bouton (chair). The HCC would like to thank former member Jim Peters for his valuable contributions to the Commission. Currently, there are two vacancies on the Conservation Commission. If you are interested in applying to serve on the Commission, please contact Matt Osborn (295-3075) or mosborn@hartfordvt.org During the 2014 fiscal year (7/1/2013 – 6/30/2014), the Hartford Conservation Commission:  Managed the 423-acre Hartford Town Forest (HTF), and the 21-acre Maanawaka Conservation Area  Organized a Trails Day event at HTF to maintain the trail system.  Inventoried HTF and Hurricane Forest Wildlife Refuge for invasive plants.  Cut back invasive Honeysuckle at HTF.  Hired a consultant to treat invasive plants in the HTF and Hurricane Forest Wildlife Refuge.  Removed White Pines to maintain early succession habitat at the Hartford Town Forest. The work was completed by Hartford Area Career Technology Center’s (HACTC) Natural Resource Class. Outreach and education:  Published the HCC annual newsletter about bears. Past and present newsletters can be seen at: http://www.hartford-vt.org/content/conservation/ 73

         

Updated conservation brochures; available at the Municipal Offices and all village libraries and at: http://www.hartford-vt.org/content/conservation/ Published articles in the Hartford Herald, including: Ottauquechee River water sampling, HTF Invasive Plant Treatment, Living with Vermont’s Bears, and How to Identify Invasive Plants on Your Land. Presented an exhibit at Town Meeting’s Community Day that included the HCC newsletter and brochures. Sampled Ottauquechee River water quality weekly. Led a Vernal Pool Educational Walk at the HTF. Provided live displays of invasive Garlic Mustard to all Village Libraries and Food Coops. Assisted landowners with invasive plant identification on their properties. Provided copies of the book Living With Bears to all Village Libraries. Organized Hartford's Green-up Week event that resulted in 348 volunteers collecting 450 bags of trash totaling 2.3 tons of materials. Participated in the replanting of the Quechee Green Riparian Buffer.

Actively participated with the following town and regional groups:  Participated in the development and review of the Hartford Hazard Mitigation Plan.  Planning Commission to update the Land Use Element of the Master Plan  Upper Valley Land Trust on conservation easements for several parcels on Safford Road in Quechee.  Linking Lands Alliance, a ten-town network, whose current project is to work with landowners to evaluate wildlife habitat and habitat connectivity between and through our towns.  Hartford Parks and Recreation Department to work collaboratively on town properties.  Hartford Tree Board to work together on invasive species.  White River Partnership to foster watershed projects and tree plantings.  Ottauquechee Cooperative Invasive Species Management Area (OCISMA) coordination and distribution of information on invasive plants.  Connecticut River Watershed Council to collect water samples on the Ottauquechee River. Thanks to all — we couldn’t have done it without you! Green-Up Day, Trails Day, and the Quechee Green tree planting volunteers; White River Partnership and Trout Unlimited volunteers; Northeast Waste Services; our Village librarians; HACTC Natural Resource Class, and Scott Johnson. We look forward to seeing you again this year!

ECFIBER

Hartford is a member of the East Central Vermont Community Fiber-Optic Network, a joint venture of 23 municipalites via an inter-local contract. Its goal is to provide universal high speed fiber-optic broadband to every resident, business and civic institution in the member towns. ECFiber made major progress this past year and 2015 promises accelerating growth. In 2014, ECFiber focused on connections to customers along the 140 miles of fiber hung in 2013. By the end of 2014, they were on track to reach 1000 customers in Barnard, Bethel, Chelsea, Norwich, Pomfret, Royalton, Sharon, Strafford, Thetford, Tunbridge, and Vershire. As projected, ECFiber also reached the milestone of becoming “cash-flow positive” (before debt service and capital expenditures) in 2014. ECFiber has expanded its service offerings, with a top service level of 400Mbps, faster than any other provider in the region. Service will be available at 1Gbps by 2016. In 2013, with ECFiber’s help, the Town of Pomfret applied for designation of an area of South Pomfret as a Business Broadband Improvement District by the Vermont Telecom Authority (“VTA”). This designation was granted in the summer of 2014. As a result, the VTA is building (with ECFiber’s financial and operational assistance) an extension of its 36-mile fiber trunk (the Orange County Fiber Connector) from Sharon over Howe Hill and down to the Pomfret School. ECFiber will lease capacity on this trunk and use it to serve customers along the route, and to service spurs throughout Pomfret. While this is excellent news for the residents of Pomfret, further investment is required to connect customers along the route and to build out spur roads. At some point these efforts will bring ECFiber service into the West 74

Hartford and Quechee areas of town, just as efforts in Sharon and Norwich will ultimately bring service in to some of the more remote areas north of the White River in Hartford. Hartford is fortunate to have extensive high-speed internet coverage from Comcast, SoVerNet, Fairpoint and (soon) VTel and will likely be one of the last areas ECFiber focuses on. The BBID model in Pomfret may have something to offer for pockets of development where gigabit+ broadband would be required; targeted investments would make it possible for ECFiber to build in selected areas in Hartford within a year’s time. Although it is owned by the member towns, ECFiber’s financing is, by state law, entirely private and member towns are not responsible in any way for potential losses. Taxpayers bear no risk. In the long run, once the build out is complete and ECFiber is generating profits, member towns will receive dividends. This is at least a decade in the future. ECFiber Governing Board meets monthly at the Vermont Law School in South Royalton and meetings are open to the public. More information is available at www.ecfiber.net or contact your local delegate: F. X. Flinn | 802-3690069 | fxflinn@gmail.com

ENERGY COMMISSION

The Hartford Energy Commission (HEC) was established in 2007 to promote energy conservation, energy efficiency, and the use of renewable energy resources among the Town's residents, businesses, and in municipal affairs. We are primarily guided by Chapter X of the Town Master Plan. For the 2014 fiscal year, a summary of HEC activities follows: ● Worked to develop the beginning of a long-term energy strategy for the Town. ● Maintained communications with various, federal, state, regional, and local energy organizations including the EPA, Efficiency VT, VPIRG, VNRC, VEEP, Vermontivate!, VECAN, SERG, Vital Communities, Transition Town Five Villages, Hartland EC, Norwich EC, VERMOD, SunCommon, and more. ● Engaged in discussions with Vital Communities regarding a regional Energy Planner. ● Provided review and comment to the Municipal Building Advisory and Solid Waste Committees via joint members. ● Hosted a group discussion with our local State Representatives, as well as many local energy professionals, organizers, and enthusiasts, about energy in the coming state legislative session. ● Tracked Property Assessed Clean Energy (PACE) program implementation and publicized key points. ● Tracked implementation of energy improvements identified in Energy Audits of the wastewater treatment plant and a Public Works facility. ● Hosted a meeting with Chris Soderquist of the Sustainable Hanover Committee, et. al., a local greenhouse gas emissions expert. ● Hosted presentation from Kathryn Blume of Vermontivate!, a social media game that promotes sustainable practices in the real world, and participated in the 2014 round of Vermontivate! ● Researched the concept of an Energy Coordinator for consideration by the Selectboard in the FY-2014 budget, resulting in the Selectboard approving $25,000 in the FY-2014 budget for contractor time to perform energy planning and some project implementation. ● Prepared a comprehensive Request for Proposal for use of the $25,000. ● Reviewed building permit applications, providing energy advice where appropriate. ● Worked toward creating education projects around the Emergency Services Building solar electric power installation. ● Tracked and encouraged solar electric panel installation at the landfill and other town locations. ● Tracked the Solarize Upper Valley program and formed a citizen group to apply to the program. ● Continued toward improving awareness of new state residential and commercial building energy standards among building professionals, and toward determining means of enforcement. Building Energy Standards are now a requirement for issuance of a Certificate of Occupancy.

Attended numerous local and regional energy related events, including Vermont Energy and Climate Action Network (VECAN) annual conference, an Electric Vehicle Demo and Forum, and the “Climate and Legislators” event in Montpelier where grassroots energy organizers spoke about the their successes, challenges, and desires for action from the State. ● Hosted the annual Upper Valley Energy Round Table meeting at Bugbee Senior Center. ● Managed an informational table at Community Day. ● Worked with Vital Communities on its Smart Commute, Home Edition Program ● Established connection with Hartford High School teacher and students on energy issues. We would like to thank Lori Hirshfield, Staff; Sarah Simonds, Vital Communities Energy Program Manager; Karen Douville, Hartford Conservation Commission Liaison; Simon Dennis, Selectboard Liaison; and Bob Walker of Sustainable Energy Research Group (SERG) for their invaluable support and guidance. Current members of the HEC are Martha McDaniel, Lynn Bohi, Gary Schall, Luke Eastman, Peggy Richardson, and Alan Johnson. ●

GREEN MOUNTAIN ECONOMIC DEVELOPMENT CORPORATION

Green Mountain Economic Development Corporation (GMEDC) works in collaboration with 30 local communities to offer support for new, growing and relocating businesses. GMEDC exists to support value-added businesses with retention and expansion strategies, and regular visitations to targeted businesses in order to respond to their needs. GMEDC facilitates manufacturing, technology and business forums that focus on the issues and opportunities of the region’s businesses. It utilizes the resources within the Department of Economic Development (DED) to assist with retention and expansion needs, providing rapid support to communities and businesses. GMEDC, together with the assistance of DED, works to find appropriate sites for businesses to locate and expand. GMEDC assists businesses with financing, working collaboratively with the Vermont Economic Development Authority (VEDA) and other entities such as USDA – Rural Development. GMEDC also manages revolving loan funds to provide gap financing not met by private lenders and VEDA. GMEDC works with DED to provide customized and confidential assistance to out-of-state companies that are interested in expanding or relocating to Vermont. Large and small businesses alike receive individualized attention on matters such as site location, finance options, training programs, tax incentives and more. Together with DED, GMEDC works to facilitate the management of permit processes for value-added businesses at the local, regional and state level. GMEDC works with DED, Vermont Department of Labor, The Vermont Workforce Development Council and other partners to assist value-added businesses and their employees with advancing their workforce training needs through the Vermont Training Program, the Vermont Workforce Employment Training Fund and other state and federal programs. In addition, GMEDC assists the Workforce Investment Board (WIB), a community collaborative comprised of employers, educators, state agencies and other stakeholders, to advance workforce education and training in the region. GMEDC works collaboratively with the Regional Planning Commissions (RPCs) and with the municipalities to advance appropriate land use, transportation and programs that focus upon maintaining healthy and vibrant communities for Vermonters.

HARTFORD BUSINESS REVOLVING LOAN FUND (HBRLF)

Brewery with start-up funds to locate its facility within downtown White River Junction. Under the Grant, Catamount’s repayments were earmarked to set up the Hartford Business Revolving Loan Fund (HBRLF). In 1994, an additional $300,000 was secured from a Special Purpose Grant received through the assistance of Senator Patrick Leahy. In 1986, the Town of Hartford Selectboard appointed the HBRLF Committee, who later adopted guidelines for the Fund. The current committee members are Kevin Raleigh, Chair, Greg Kennedy, Vice Chair, Frank Klymn, Dennis Driscoll and Steve Geiger. Green Mountain Economic Development Corporation (GMEDC) administers 76

the Fund, receives loan applications and presents the applications to the Committee. The HBRLF Committee then reviews the applications for potential job creation, determines credit worthiness, sets loan conditions and makes recommendations to the Selectboard for loan approvals. Generally, loans are made available to businesses in Hartford that need capital but find it difficult to secure bank financing, or to leverage bank financing. Currently the loan amounts are between $20,000 and $50,000 for terms of five years. Since loan approvals began in February 1990, HBRLF loans have been given to Hartford businesses totaling $1,252,000.00, and have contributed toward a total of $22,623,898.00 in financing for these businesses and their respective projects. Also the HBRLF has been responsible for creating 77 start-up jobs, retaining 185 jobs and creating 161 additional new jobs within Hartford. As of June 30, 2014, the HBRLF has six active loans with loan receivables of $99,214.51, and $275,406.17 remaining to loan. In fiscal year 2013-2014, the HBRLF extended a $50,000 interest only one-year note to a 5-year permanent working capital loan to one manufacturing business in the Town of Hartford. As of June 30, 2014, payments were continuing to be made on all five loans, and more activity is expected for the next fiscal year. Submitted by GMEDC on behalf of HBRLF.

HISTORIC PRESERVATION COMMISSION

The Commission assists individuals, businesses, and organizations in the preservation and appropriate reuse of historic structures within the Town. Hartford is one of fourteen Certified Local Governments (CLG) designated by the Vermont Division for Historic Preservation. As a CLG, Hartford is eligible for assistance and funding through the Division. Formed in February 1993, the purpose of the Commission is to: create and maintain a system to survey and inventory historic properties within Hartford; review nominations of properties that are under consideration for nomination to the National Register of Historic Places; seek and prepare applications for funding for preservation activities; advise and assist individuals, Boards, and Commissions on matters relating to the preservation of historic resources; and perform additional responsibilities as required. During the past year ending June 30, 2014, the Hartford Historic Preservation Commission has undertaken the following preservation activities: Completed an update of the Historic Sites and Structures Survey for Hartford, which included 399 previously unsurveyed properties dating from the late 1700s to the 1920s. Began work on the Business Oral History Project. Received Certified Local Government grant funding to undertake Phase II of the Historic Sites and Structures Survey for Hartford, which will survey unsurveyed properties dating from the 1920s through the 1940s. Participated in meetings to discuss the renovation of the Hartford Municipal Building. Participated in meetings on the future of the West Hartford Church. Participated in meetings regarding the planned renovations to the Jericho Schoolhouse. Working with the Hartford Historical Society to preserve the Lone Pine Tree and Inscription Rocks on Rogerâ&#x20AC;&#x2122;s Hill above Hartford Village. Conducted a review of the Old River Road/Mill Road Electric Transmission Line Upgrade and Lantern Lane Substation Upgrade and made a finding that the new line will not impact historic resources. The Commission consists of a maximum of five members, each of whom serves a three-year term. Members are chosen for their interest, knowledge, or professional skills in the areas of history, architecture, archaeology, historic preservation, American studies, architectural history, anthropology, planning or related subjects. The Commission continues to encourage and assist in the preservation of the unique historic and architectural features in all of the five villages and outlying areas of the Town of Hartford. Citizens are urged to suggest potential preservation projects for future consideration to the Commission or its coordinator. Commission members include Susanne Walker Abetti, Robin Adair Logan, Pat Stark and, Jonathan Schechtman, Chair. There is currently a vacancy on the Commission. Contact Planner Matt Osborn at 295-3075 or mosborn@hartford-vt.org if you are interested in serving.

HARTFORD HISTORICAL SOCIETY

The Hartford Historical Society, founded in 1987, is a non-profit, educational institution deriving its income from donations, a town appropriation, membership dues and a variety of fundraising events. We welcome and encourage all Hartford residents and history enthusiasts to join this flourishing volunteer organization. The Curatorial Staff directed by Pat Stark and Martha Knapp continues to receive artifacts, historical documents and maps. Our two staff members from the Hartford Community Restorative Justice Center assist greatly with cataloging, photographing and record keeping. We continue to update our office with modern technology and equipment to assist with museum and curatorial functions. Our goal for this year was to procure grants to upgrade our electricity to meet town codes, and two-thirds is now complete thanks to the Mascoma Savings Bank Foundation and the Byrne Foundation. Our 2014 programs included “The Civil War & Life in 1860’s Vermont” by Hartford High School students Rachel Loseby and Conor Joyce on April 9; “The History of Gateway Motors” by Allen Hall on June 11; “From Rogers’ Rangers at White River Falls to the Wilder Dam Redevelopment, 1759-2014” by Ken Alton on September 10, and “The History of White River Paper Company” by Michael Lyford on November 12. Special events this past year included the opening of a special exhibit entitled “Phil Bouthillier, the ‘Godfather of Hartford Hockey’– A Family Affair” on April 27; participating with a booth entitled “From Grasses, Trees and Bark Comes Abenaki Art” at the Vermont History Expo with its theme “Vermont Artists and Artisans” in Tunbridge June th 21-22 (we drew great crowds and made the Valley News with a photo!); the 4 Annual (and newly named) “Abenaki and Indigenous Peoples Honoring Day” at Lyman Point Park on August 9 (the Vermont Community Foundation awarded us $2,500 in assistance and even with the Municipal Building under construction, we managed to have the largest gathering so far); an Open House showing the VINS-produced film “The Last Irene: Where Did All the Water Come From?” on Sept. 7; historical displays at Glory Days of the Railroad on September 13; hosting a Business After Hours for the Chamber of Commerce at the Garipay House on September 24 (sponsored by TransCanada and C&G Creative Catering); a visit to the Garipay House by the Hartford Library’s Children’s Book Club, where the children learned about the Abenaki and made wigwams, on November 20; and “Christmas Cookies & Grandmother’s Mittens”, a gathering for children at the Garipay House on December 14. The Garipay House in Hartford Village features permanent displays of items from the town's history and has a substantial research and reference center whose materials have tripled since consolidating most of the Society's collections from the Municipal Building, which is currently undergoing renovations. Our office space continues to be fully staffed and functioning Mon-Fri from 9 am to 1 pm to make our museum available to visitors, researchers and students on a regular basis. Since we did not receive as many grants this year as we did in previous years, we held a yard sale in order to raise funds to heat the Garipay House. This very successful event on October 11 raised over $1,800, and combined with a $1,200 grant from Ben & Jerry’s Foundation, brought us close to our $3,400 goal and allowed us to remain open during the upcoming winter. Our thanks go out to the community for supporting the yard sale and we’ll probably be doing it again! Monthly meetings of the Board of Directors are held at the Garipay House, and Open Houses are offered on first Tuesdays (May to Oct., 6 to 8 pm) and second Sundays (May to Sept., 2 to 4 pm). A Society Newsletter is published six times a year, and now in color through generous donors from our community. Our website, www.hartfordhistory.org, includes photographs, our events calendar, and links of interest. Rotating displays are regularly put up at the Bugbee Senior Center, the Municipal Building and the Hartford, Quechee, and Wilder Post Offices. The Genealogy Center, located in the Hartford Library, now has expanded staffing and hours: Mondays 1:30-3:30 pm and Thursdays 4-6 pm or by appointment. The Center is full of newspaper articles, obituaries, marriages and various things all arranged alphabetically to assist those researching their families. The Landmark Newspaper is available on microfilm. Throughout the year we have traveling exhibits that we bring to classrooms in the Hartford schools. This year we added a visit to the Hartford Autism Regional Program (HARP), which went very well. 78

With the Hartford Historic Preservation Commission, the Oral History Program is administered and maintained through this Society. We have over 120 tapes in the collection; however there have been many citizens who died before their stories could be recorded. If you have an interest in this project, please contact the HHS or HHPC. As the Hartford Historical Society continues to improve its displays and promote what a great town Hartford is and always has been, we hope that members of the community will stop by the Garipay House and consider joining this vibrant organization. After all, this is your historical society! Susanne Abetti, President and Mary Nadeau, Chair

PARKS AND RECREATION COMMISSION The Parks and Rec Commission would like to thank the citizens of the Town of Hartford for another great year full of exciting projects and achievements for the Parks and Recreation Commission. The Hartford Parks and Recreation Commission is pleased to announce that the Maxfield project is in full swing. The baseball and Softball fields are expected to start being utilized in the spring of 2015! th

The Wendell A Barwood Arena renovations are also taking place. Opening day for the arena was November 8 . These renovations include additional locker rooms, a new roof and refrigeration systems. One of our main focuses this past year has been the decline in female athletes participating in the recreation department programs. This topic was discussed several times and a survey was even conducted to help us sort out this decline. We are working hard to regain the numbers of female participants that we have had in the past. This topic is an ongoing issue that the board feels needs to be addressed. We have debated several different options and believe we can get those numbers on the rise again. If you have any questions, comments or concerns please feel free to contact the Recreation Dept. or one of the Commission members. Thanks for another great year! Brandon Dyke Jeff Reed Gene Soboleski Bonnie Fields Eliza LeBrun Chris Lowe Rob Stainton

PLANNING COMMISSION

The Hartford Planning Commission is authorized by Title 24 of the Vermont Statutes, Chapter 117 to: prepare a master plan and amendments; propose and administer the Zoning and Subdivision Regulations; undertake studies and make recommendations on land development issues; recommend codes and enforcement procedures; prepare capital budgets and programs; participate in regional planning issues; enter and examine properties; and work with other departments and agencies on planning issues. Seven Commissioners are appointed by the Board of Selectmen to fill four-year terms. The Commission holds public hearings on all proposed subdivisions, planned developments, and zoning and master plan amendments. In addition, the Commission conducts reviews of site plans for all new or altered uses except one or two family dwellings and their related structures, home occupations, home businesses, agricultural and forestry uses and essential services. Applications decreased from twenty-one (21) in Fiscal Year 2013 to twenty (20) in Fiscal Year 2014. These applications included eight (8) Minor Subdivisions, and twelve (12) Site Plans. Significant applications included an addition to Wendell A. Barwood Arena, a new field house and track for the High School, a Motor Vehicle Sales and Repair Facility for The Car Store, redevelopment of Blodgett Supply, redevelopment of the American Legion into commercial and residential space, and a new theater for Northern Stage.

In Fiscal Year 2014, the Commission will complete a major update of the Subdivision Regulations. The Commission members would like to take this opportunity to encourage citizen participation in the process of revising these Regulations. The Commission members encourage residents to meet with them whenever they have concerns about land use issues in Hartford, as well as to attend Planning Commission meetings, hearings and workshops. Public Hearing dates and agendas are available on the Town’s website (www.hartford-vt.org) or by contacting the Hartford Department of Planning and Development Services at (802) 295-3075. Bruce Riddle, Chair Rich Kozlowski, Vice Chair Peter Merrill, Clerk Robin Adair Logan Toby Dayman

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SISTER CITIES COMMISSION

The Sister Cities Commission has been working on establishing communication with the Province of Zavkhan in Mongolia. Zavkhan (Mongolian: Завхан) is one of the 21 aimags (provinces) of Mongolia, located in the west of the country. We are waiting on the confirmation of the Embassy of Mongolia to coordinate the introduction. The commission meets once a month to discuss the goals and exchanges we would like to see happen between our Town and a Sister City. It is open to the general public and we would welcome new members. Respectfully submitted, Joan Ponzoni, Chair: Brett Mayfield Vice-Chair, Havah Armstrong, Appointee.

TOWN AND SCHOOL MEETING COMMITTEE (HTSMC)

At our first meeting in mid-2011, the committee determined that its principal goals were to increase voter awareness about the town meeting process, increase the amount of information available to citizens and improve the quality of meetings. The committee strives to serve the town, school and town clerk by managing the process of developing and executing tasks related to the meetings such as PR work and speaker coordination.

Four meetings were held during the 2014 Town Meeting Cycle for which the HTSMC took responsibility to publicize and organize. In planning these events, the committee sought to foster community spirit through involvement of school music groups, student organizations and parent-teacher organizations. The HTSMC had a goal to begin meetings on time and supplied greeters who handed out agendas and handouts for the presenters.

Town Meeting Graphic This year, the HTSMC employed Luke Eastman to create a logo for the town meeting cycle. The objective was to present the dates and title of each of the meetings in a clear, concise and eye-catching manner. The plan was to have a recognizable logo to be used annually as the graphic on the post-cards and posters beginning with the 2014 Town Meeting Cycle. This year’s logo appears at the front of this book. Media Press releases were prepared and sent out prior to each meeting. A poster distribution assignment list was created for 75-100 posters to be displayed in local businesses. This year the recreation department included information on the Town Meeting in its winter flyer that went home with elementary students. Participation Rates The new charter, Hartford’s first, went into effect for 2010 Town Meeting, but the committee did not begin working until after the 2011 cycle ended with only about 1,000 voting. The following year, the committee’s first, just over 2,000 showed up at the pools. In 2013 and 2014, over 1,600 voters participated, a number that exceeds the highest totals of town meeting voters during the decade prior to the charter. Members of the 2015 committee: Tammy Ladd (Chair), F. X. Flinn (Vice-Chair), Susanne Abetti (Clerk), Bill Mann, Eliza LeBrun The committee meets on the 3rd Monday of each month except June and July at 6:30 pm. We welcome the public and are always looking for volunteers to help out with small, time-limited tasks such as putting up posters.

TREE BOARD

Mission: To plant and maintain public trees and advocate for community stewardship Goals:

Use tree inventory data to assist the Town in managing the tree canopy Foster neighborhood and village pride Education of all citizens as to the value of trees Keep up with current issues and problems Keep Tree City status

Achievement: Conducted three Tree Identification Walks Arbor Day Tree and Shrub sale in conjunction with the Conservation Commission's Green-up Day Picked tree for planting at local school Active in supporting the fight against future invasion of Emerald Ash Borer Reviewed and offered suggestions for future planting at developments We continue to thank Northern Nursery for their support. Meetings are held every third Tuesday of the month at 6:00 p.m. at the Municipal Building. Members: Carole Haehnel, Chair; Sarah Oertly, Vice-Chair; Diane Romano, Secretary; Clare Forseth, Treasurer & Brian Bare

HARTFORD TREE WARDEN REPORT

Efforts of the Hartford Tree Board, Parks & Recreation, Public Works, Conservation Commission, Invasive Pest First Responders and dedicated volunteers continue to advance the health and vibrancy of our public and urban landscapes. Since the establishment of the Hartford Tree board in 2003 and with the support of state and national experts in arbor-culture and invasive pest preparedness, we steadily progress in our ability to manage our natural environment. Local challenges and environmental changes are the drivers of the town’s approach. As a designated “Tree City USA”, Hartford sponsors an annual Arbor Day celebration to coincide with “Green Up Day”. In 2014, this again served as a venue for the sale of trees along with educational information and technical support for plantings. Coming in future Arbor Day celebrations, we will continue our efforts in promoting native species and, as much as is possible in our cold northern environment, a focus on diversification as well. Diversification of trees may be one of the most important planting decisions and one of the most challenging. The number of trees native to central Vermont is quite low, but the need for diversity is nonetheless critical due to the arrival of invasive pests. While Hartford has taken steps to plan for the most aggressive of these, clearly an overrepresentation of any species opens up a weakness to future threats. As our public spaces and right of way corridors have evolved, so have the greenbelts. Our schools, parks and streets are becoming abundant with new trees. We’re seeing an opportunity to create the future of these public spaces with pruning and maintenance of the new plantings. Efforts into 2015 will help protect these wonderful new trees and direct their growth to best serve the spaces they occupy. Certainly, amongst the most fun and successful events continue to be the “Tree Walks” sponsored by the Tree Board. Open to the public at scheduled seasonal intervals, these outings allow participants to learn tree identification and tree awareness at different times of the year including the challenging “Winter Tree Identification using Bark and Twig features”. Again, 2014 showed a growing interest and increasing participation at all of the seasonal walks, so much so that it became necessary to divide groups and plan for a portable tour guide amplification device! Education and community involvement have been, in my mind, the greatest accomplishments of 2014. Shown in this late October th photo, the enthusiastic 5 grade of Dothan Brook School participates in the planting of a ‘Donald Wyman’ crab. James B. Goedkoop, Town of Hartford Tree Warden

TWO RIVERS-OTTAUQUECHEE REGIONAL COMMISSION

TRORC is an association of thirty municipalities in east-central Vermont, and is governed by a Board of Representatives appointed by each of members town. As advocates for our member towns, we articulate a vision for building a thriving regional economy while enhancing the region’s quality of like. Our staff provides technical services to local, state and federal levels of government and to the Region’s non-profits and businesses. This year, TRORC provided the following services:

Technical Assistance In 2014, TRORC staff assisted numerous towns with revisions to municipal plans, ranging from minor updates to comprehensive substantive overhauls. Collaborative efforts to improve town plans, zoning, and other ordinances demonstrate a regional commitment to foster vibrant, resilient towns and villages. Relateldly, TRORC has helped Hartford businesses acquire downtown tax credits, and has completed Strong Communities, Better Connections grant outreach.

Emergency Management and Preparedness Our LEPC #12 efforts with local emergency response and town officials continue across the region. With TRORC’s help, all thirty member towns successfully completed annual updates to Local Emergency Operations Plans, and TRORC has been working diligently with numerous TRORC towns to update Hazard Mitigation Plans (HMP), often in tandem with the remain TS Irene property buy-outs in the region. In Hartford, we have assisted with flood buy-outs and brownfields site remediation efforts, and have awarded buy-out reuse grant money toward site design for the municipal property in Quechee Village adjacent to the Ottaquechee River. Working Landscape and Economic Development TRORC is committed to projects that preserve and protect our region’s natural, scenic and economic heritage. We continually seek to find a healthy, equitable balance between development and conservation that will both secure the region’s future vitality and prosperity while ensuring effective stewardship of our landscape. To this end, we continue to refine the goals and actions that will guide our focus on working landscapes and the region’s economy from our East Central Vermont Sustainability Plan, pursue brownfield assessment work, and begin an update to our Comprehensive Economic Development Strategy. Transportation Transportation infrastructure and public transit services are integral components to safety and growth. We continue to work with towns on grants to enhance our roadways, inventory infrastructure, establish new park and ride locations, and make downtowns and village centers more accessible and pedestrian friendly. We also have continued sponsoring Transportation Advisory Committee meetings and facilitating meetings with our region’s road foremen. In Hartford, TRORC staff assisted with a bike-pederstrain grant procurement as well as a thorough highway culvert inventory. We look forward to serving you in the future, and urge you to contact us if you have any questions. Respectfully submitted, Peter G. Gregory, AICP, Executive Director William B. Emmons, III, Chairperson, Pomfret

UPPER VALLEY RIVER SUBCOMMITTEE

The Upper Valley Subcommittee of the Connecticut River Joint Commissions consists of appointed volunteers from the Vermont towns of Hartford, Norwich, Thetford, Fairlee, and Bradford, and the New Hampshire towns of Lebanon, Hanover, Lyme, Orford, and Piermont. We meet every two months in Thetford to discuss and act on a variety of river-related issues. A sampling of recent work the Subcommittee completed in the past year follows:  Reviewed and commented on a wide range of regulatory applications, including river shoreline stabilization, stormwater management, tributary bridge and interceptor sewer repairs, and private waterfront structures.  Participated in the Wilder Dam federal re-licensing process, commenting at public meetings.  Assisted with the Town of Lyme's riverbank stabilization efforts by coordinating meetings and site visits between the Town and NHDES.  Issued the 2013 Update of the Connecticut River Recreation Management Plan (a publication that reports on existing and future recreation opportunities) for the Upper Valley Region.  Assisted Jonathan Loos, a graduate student at Plymouth State University, in his study of flooding impacts along rivers, as well as provided guidance to Jamie Sydoriak, andother PSU student, in her study of grassland birds in the valley. If you have an interest in learning more about the Subcommittee or participating as a member, please contact Pat Crocker at pat.crocker@crjc.org or by calling (603) 448-1680.

ZONING BOARD OF ADJUSTMENT

The Hartford Zoning Board of Adjustment is authorized by the Vermont Planning and Development Act (Act 24 V.S.A., Chapter 117) and its bylaws, to receive, hear and render decisions on applications regarding appeals to decisions of the Zoning Administrative Officer, setback waivers and variances from area and dimensional requirements and conditional use applications as outlined in the statutes. The Zoning Board of Adjustment meets

with the Planning Commission periodically to discuss zoning issues, participate in bylaw amendments and various planning activities related to zoning. Zoning permits are required prior to the initiation of land development as defined in the Hartford Zoning Regulations. The Zoning Administrative Officer forwards applications for conditional use approval, setback waivers, variances and appeals to the Zoning Board of Adjustment. Findings of Fact and Conclusions of Law are written based on the specific circumstances of each case and review criteria established by the statutes. Applicants and interested parties have the right to appeal adverse decisions of the Zoning Board of Adjustment to the Vermont Environmental Court. Zoning Board of Adjustment applications decreased from twenty-three (23) in Fiscal Year 2013 to twenty-one (21) in Fiscal Year 2014. These applications included nine (9) Setback Waivers and twelve (12) Conditional Uses. Significant applications included an addition to Wendell A. Barwood Arena, a new field house and track for the High School, a Motor Vehicle Sales and Repair Facility for The Car Store, redevelopment of Blodgett Supply, and a new theater for Northern Stage. In Fiscal Year 2015, the Board will complete work with the Planning Commission on a major update of the Subdivision Regulations. The Board would like to take this opportunity to encourage citizen participation in the process of revising these Regulations. The Board is a five member quasi-judicial body. The Board members encourage residents to meet with them about land use issues in Hartford, as well as to attend Board meetings, hearings and workshops. Public Hearing dates and agendas are available on the Townâ&#x20AC;&#x2122;s website (www.hartford-vt.org) or by contacting the Hartford Department of Planning and Development Services at (802) 295-3075. Many thanks to Don Jones who retired from the Board in 2014 after many years of thoughtful participation. Don will truly be missed and we wish him all the best! Steve Lagasse, Chair, Chris Lowe, Vice Chair, Frank Gado, Clerk, Alice Maleski and Dennis Brown 50 40 30 20 10 0 2000

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TRUSTEES OF THE WEST HARTFORD PUBLIC LIBRARY Hours: Mon. Noon to 6pm, Wed. 1pm to 6pm, Fri. 9am to 4pm (* Subject to change) Telephone: 295-7992 Email: westhartford@vals.state.vt.us and westhartfordlibraryvt@gmail.com After receiving the Certificate of Occupancy, the West Hartford Public Library is now officially open to patrons and community for library services and community gatherings. Adult and children summer reading programs will commence June 20, 2015. We invite you to drop in and view the new library facility. Enjoy our new computers and wide screen television for educational presentations and family movie night (schedule to be announced). We look forward to seeing you soon. Respectfully, Tom Hazen Chair, Betty Hathorn; Sandy Bergeron; Carole Rivard; John Newton; Nadine Hodgdon, Librarian; Sandy Cary, Assistant Librarian;

HARTFORD VILLAGE PUBLIC LIBRARY Hours: Mon, Tues, and Thurs: 9 am to 6 pm; Wed and Fri: 12pm to 6 pm; Sat 9 am to noon. Story Hours: Tues and Thurs 10 am. Website: www.hartfordvtlibrary.org During fiscal year 2013-2014 there were 14,597 visits to the Hartford Library. 20,594 items circulated. This reflects a 10.9% increase in attendance and a 7% increase in circulation over last year.The Hartford Library offers an expanding collection of fiction, non-fiction, large print books, DVD’s, and audiobooks for all ages. Digital resources include Listen UP! Vermont and One Click Digital for downloadable audios and ebooks, Universal Class for online learning, and Heritage Quest and Infotrac databases. Outreach services are provided to four senior housing communities and to the reading room at the Mahijo Yata building in downtown White River Jct. We offer two weekly story hours for children of all ages. 113 children participated in our “Fizz, Boom, Read” summer reading program in 2014, reading a total of 2,762 books. We would like to thank the Upper Valley Aquatic Center for providing swim passes as incentives for our summer reading program. Early in 2014 Northern Stage offered a program to area libraries that included free ticket vouchers to three theater productions, scripts for the libraries’ collections, and workshops introducing the shows. Our “Literary Elements” adult summer reading program was also a great success. 114 adults participated. The program included two gardening programs with Henry Homeyer and “Agatha Christie Month” with a program by Helene Lang of the Vermont Humanities Council Speakers’ Bureau. Participants earned chances to win a Kindle e-reader at the end of the summer. Carol Haehnel continues to serve as director of the Genealogy Resource Center located upstairs at the library. Volunteers are available on Monday and Thursday afternoons to assist with genealogy research. We would like to thank all of our dedicated volunteers and those who support our fundraising efforts throughout the year. The Hartford Women’s Club continues to support the library as they have since 1893. Nadine Hodgdon, Librarian; Sandie Cary, Assistant Librarian; Deborah Milne, Library Clerk Trustees: Lorna Ricard, Phyllis Bettis, Carole Haehnel, Lani Janisse, and Mary Booth Benton

WILDER CLUB & PUBLIC LIBRARY Hours: Tues. 10-1, Wed., Th, Fri, 2-6, Sat. 10-1 Telephone and Fax: 295-6341 Website: www.quecheelibary.com

Storytime: Tuesdays at 10 a.m. Facebook page: Facebook.com/qwlibraries Email: wilder@quecheelibrary.org

Among the partnering highlights of the past year at the Wilder Club and Library were the April visits of multiple classes of the Dothan Brook School and Wilder School to attend a disability awareness workshop in connection with the Quechee/Wilder Libraries annual Vermont Reads series. Fifty copies of the book Wonder by R. J. Palacio were part of a grant for the multi-generation reading series about a quirky, endearing boy with a facial disability. Another interesting program came through Northern Stage as actors and directors talked with theater-lovers about an upcoming production. Meanwhile, regular and new patrons received the newest of fiber optic technology when Wilder was one of the libraries selected for that installation by the Dept. of Libraries and Sovernet. This high speed access is available for private laptop use in addition to the public computers. The green Adirondack chairs on the porch serve as well for this purpose as for the newspapers and books found within. Shared QW Libraries circulation statistics of 41,144 suggest the excellent use made by patrons here of the nearly daily delivery of requested books and dvds that supplement the standing and rotating collections. Through the 24/7 online catalog there is always the availability of browsing 50 VOKAL (the consortium used by Hartford libraries) collection titles and making requests. Other digital resources on the library website include Mango for foreign language instruction, Universal Class on hundreds of topics, ListenUp and OneClick for audio 85

and e-books. Marieke Sperry delights children with Tuesday storytimes and many holiday and summer programs, as well as a Lego Club. The Friends’ holiday ornament-making workshop the first week of each December draws dozens of merry families. Staffer Lucy Archie set up a Library Free Shelf in the hall that has proven to be very popular for users of the venerable building when the library is closed. Sadly, she has since moved to Minnesota but her initiatives continue. The hall continues to serve many community groups and private parties. Its rental contributes to the ongoing maintenance and restoration of this historic building. The forty year old furnace was replaced this year and donations to defray that considerable expense are still needed. Trustees: Peter Schaal, Gail Schaal, Larry McKinney, Andrea McKinney, Robert Webber, Jane Ann Sweatt Administration: Quechee Library Staff

QUECHEE PUBLIC LIBRARY Library Hours: MWF, 10-6, T,Th, 2-7, Sat. 9-2. Telephone & Fax: 295-1232. Web page: www.quechee library.org

Storytime: Wed. at 10 a.m. E-mail: quelibra@sover.net Facebook page: Facebook.com/qwlibraries

Fiber optic speeds arrived in April for faster downloading and a variety of future uses of public technology. Visitors to the QW Libraries website will continue to see improvements and extensions of the many electronic resources for accessing information, audio books, periodicals, courses (including foreign language instruction), and the collection resources of 50 VOKAL libraries (including 36,000 items in Quechee/Wilder Libraries). VOKAL, the library consortium for cataloging and circulation software (Koha), asked technical services librarian Nick Clemens to serve on its executive committees. One of 14 Vermont libraries to win a STEAM grant from Vermont Makers, Quechee Library hosted 20 participants in each of two workshops (e-textiles and solar ‘fantastics’). Stimulated to think about science and art in tandem, they will help librarian Marieke Sperry to pass on skills and inspirations in future programs. Traditional programming did not take a backseat. When Cultures Meet about the settling of New France, a VT Humanities Council series, engaged over 20 participants and culminated with a public discussion by Dartmouth professor Colin Calloway. Religion professor, historian and author Randall Balmer visited twice to discuss two books. Jennifer McMahon filled the house for a reading and talk about her novel Winter People, complete with Vermont ghosts. A Northern Stage partnership brought actors and directors into the library…and tickets on the way out. Friends’ activities centered on the successful fundraising for a better and greener air conditioning system. Supported by grants, individual donations, and many “flocking” events the goal was met and the system installed. Jo Allsopp and Ann DeLoach were elected co-presidents following Paula Pitts generous seven year tenure. Holiday workshops, summer programs, weekly storytimes and daycare visits comprise children’s services, along with an ever growing YA, graphic novel, and DVD collection. All contribute to the 41,144 total of items circulated by QW Libraries. Program attendance was over 2400. To the Tea Theater series and the Monday Mystery discussions, a monthly science fiction book discussion series has been added. The QW Libraries also annually participate in Vermont Reads. This year’s book Wonder brought scores of school children to the QW Libraries for a disability awareness workshop with Sam Drazin, one of a series of related programs in this multi-generational series. Emailed requests for QW electronic newsletters are welcome. Extended offsite service continues with drop off and pick up boxes at the Upper Valley Food Coop, day care visits, and monthly book discussions at the Bugbee Senior Center as well as a rotating book collection there. An ongoing booksale continues downstairs. Park and museum passes are very popular; the Shelburne Museum pass was added this year. All town residents and visitors are welcome to join the Quechee/Wilder Libraries. Library Director: Kate Schaal; Technical Services Librarian: Nick Clemens; Assistant Librarian, Marieke Sperry. Trustees: David Izzo, Merrilyn Tatarczuch-Koff, Brian Chaboyer, William Eastwood, Kathy Hickey, James Schmidt, Katie McCarthy.

PUBLIC LIBRARIES Summary of Revenues & Expenditures* Actual 2013-2014 HARTFORD PUBLIC LIBRARY Revenue Town of Hartford - Budget All Other Sources Total Expenditures QUECHEE PUBLIC LIBRARY Revenues Town of Hartford - Budget All Other Sources Total Expenditures

WEST HARTFORD PUBLIC LIBRARY Revenues Town of Hartford - Budget All Other Sources Total Expenditures

WILDER CLUB & PUBLIC LIBRARY Revenues Town of Hartford â&#x20AC;&#x201C; Budget All Other Sources Total Expenditures

$86,275 2,000 $88,275

$ 89,000 $ 6,000 $95,000

$88,275

$93,904

$140,519 35,300 $175,819

$149,000 35,600 $184,600

$175,819

$184,600

$ 31,378 0 $ 31,378

$ 36,758 19,189 $ 55,947

$ 31,378

$ 55,947

$ 24,000 21,000 $ 45,000

$ 25,000 6,162 $ 31,162

$ 45,000

$ 38,403

* Complete financial reports available through each library.

Budget 2014-2015

CEMETERIES Summaries of Receipts & Expenditures

ACTUAL 13-14

CHRISTIAN STREET CEMETERY Revenues Town of Hartford All Other Sources Total

600 3,600 $ 4,200

600 0 600

$ 4,200

600

$ 7,500 2,400 $ 9,900

$ 7,500 3,600 $ 9,300

$ 9,900

$11,068

MT. OLIVET & ST. ANTHONY'S CEMETERIES Receipts (or Revenues) Town of Hartford $ 3,800 All Other Sources 3,500 Total $ 7,300

$ 3,800 2,074 $ 5,874

Expenditures HARTFORD CEMETERY ASSOCIATION Receipts (or Revenues) Town of Hartford All Other Sources Total Expenditures

Expenditures QUECHEE CEMETERY ASSOCIATION Revenues Town of Hartford All Other Sources Total Expenditures WEST HARTFORD CEMETERY Receipts (or Revenues) Town of Hartford All Other Sources Total Expenditures

BUDGET 14-15

$ 7,300

$11,485

$ 2,450 1,250 $ 3,700

$ 2,450 0 $ 2,450

$ 3,700

$ 2,450

900 800 $ 1,700

$ 3,500

$ 2,507

900 500 $ 1,400

Report of the Health & Social Services That Serve Hartford

HEALTH & SOCIAL SERVICES ADVANCE TRANSIT Last yearâ&#x20AC;&#x2122;s report talked about the identified need for increased service on Advance Transitâ&#x20AC;&#x2122;s Green line. The route serves densely populated neighborhoods in White River Junction, Wilder, and Hartford Village. It serves the High School, Community College, downtown business district, municipal offices, Listen Center, The Haven and much more. The route also connects commuters with employment centers in Hanover and Lebanon. It is no great surprise that the service was nearing capacity and needed to expand. The high productivity and connectivity of the service and net contribution to improved air quality helped contribute to the only award in FY 2015 of a grant for local transit service expansion in the State of Vermont, despite several competing proposals. The funds became available in July and service on the green line increased from once an hour to once every half hour. Irregular service in Hartford Village improved to every hour both northbound and southbound. Public transit ridership within Hartford had started to level off, but has increased 11% within the first three months of operation of the improved service. Passenger trips in Hartford are expected to increase to 70,000 in FY 2015. In order to leverage the grant from VTrans, Advance Transit must provide 20% matching funds or about $50,000 per year. Not wanting to miss this rare opportunity to improve its services, Advance Transit committed to raising private contributions to get service started as soon as possible. Numerous private contributions have been secured and The Town of Hanover has committed additional municipal funds to support the service. In the coming budget cycle AT is also seeking additional Town support. As the majority of the service miles and hours are operated within Hartford and for the benefit of the Hartford Community, Advance Transit is asking Hartford voters to approve additional matching funds to support the service. About AT: Advance Transit is a bi-state regional nonprofit public transportation system headquartered in Wilder. Services include FREE regularly scheduled fixed route bus service, ADA Complementary Paratransit service, park-and-ride shuttles, and Upper Valley Rideshare carpool matching service. Visit our website at www.advancetransit.com or call 295-1824 8-4:30 M-FRI with service questions. Thank you for your continued partnership and thanks for riding Advance Transit! Van Chesnut Executive Director

BUGBEE SENIOR CENTER-WHITE RIVER COUNCIL ON AGING

The White River Council On Aging, also known as the Bugbee Senior Center, is a non-profit agency committed to providing services to older community members and their families. The Center serves residents from Hartford and surrounding towns that include Hartland, Norwich and Thetford. We provide a range of social, transportation, nutrition, enrichment and education programs and activities. All of these programs have the goal of enhancing the health and independence of our older citizens. If you would like more information about these services, I invite you to give us a call at 295-9068, or stop in to see the Center during our hours of operation which are 8:00-4:00, Monday through Friday. During 2014, our agency provided services to 1017 Hartford residents. These include, but are not limited to the following services: Residents served meals on site: 221 Residents provided Home Delivered Meals: 109 Residents receiving newsletter: 888 Residents receiving a social service: 192 Residents participating in education/enrichment programs: 233 Residents receiving transportation: 57 All told during the last year, our agency served 12,899 meals on site, and delivered another 15,916 meals to folks unable to come to the Center. The total number of meals served increased about 1000 over the prior year.

A majority of our services are provided to Hartford residents. Certainly the fact that we are located in White River Junction is a contributing factor in that aspect of our operation. We at the Center, including our Board of Directors are grateful to townspeople for their continuing support of our programs. We continue to be proud of our building and the condition that it has been kept in since it opened almost thirty years ago. As you may have noticed, we were able to spruce it up last summer with a new coat of paint, lighter in hue than it was in the past. Students from the schools have been helpful too, keeping the grounds and gardens neatly appointed. Thank you again for your support. Respectfully Submitted, Len Brown, Executive Director

GOOD NEIGHBOR HEALTH CLINIC

Located in White River Junction, VT., The Good Neighbor Health and Red Logan Dental clinics have been helping low income Vermont residents for over twenty years. 308 people residing in Hartford, Wilder, White River Jct., Quechee and West Hartford turned to the clinics for free medical, dental care and assistance in enrolling in health insurance plans in the past year. The visits are split almost evenly between medical, dental and insurance navigation and 44% of every Vermonter seen at the clinic is from the town of Hartford. The Red Logan Dental Clinic provided $86,000 worth of dental treatment to Hartford residents, while the Good Neighbor Clinic provided $57,900 worth of medical care. Each patient averages two and a half visits to the clinics yearly. In addition to primary medical care and dental treatment, the Clinics offer asthma and diabetes education, oral health workshops and access to needed medications. All Good Neighbor Clinic patients are without adequate health insurance and have incomes below 200% of the Federal Poverty Level.

GREEN MOUNTAIN RSVP & VOLUNTEER CENTER

Green Mountain RSVP and Volunteer Center (Retired and Senior Volunteer Program) part of the Corporation for National and Community Service â&#x20AC;&#x201C; Senior Corps, is a nationwide program for people 55 and older who wish to make positive impacts in the communities in which they reside. Through meaningful and significant use of their skills and knowledge, they volunteer their services to programs and non-profits in the local area. At Green Mountain RSVP we view our senior population as our most valuable asset in keeping our communities strong through volunteerism.

RSVP had been helping local non-profit and civic organizations by recruiting and placing volunteers to meet vital community needs. Our goal is to ensure that volunteers contribute their time and talents to programs that have a significant, positive impact on the quality of life in Windsor County. Out volunteers address community concerns that are vital for our senior population and their neighbors. They include Healthy Futures and Aging in Place through fod pantry support, meal delivery, and transportation. For instance in our companionship & wellness program we offer 11 Bone Builder classes throughout Windsor County serving 400 seniors around Southern Vermont. Volunteers in the Hartford area have served hours at: Area Elementary Schools, Vermont Association for the Blind, Bone Builder class leaders, benefiting many area residents, along with numerous other community priorities throughout Windsor County. GMRSVP volunteers from Hartford donated well over 518 hours of service over the last year. RSVP will continue to build programming around support of Aging in Place and Healthy Futures in Windsor County in the upcoming year. Thank you for your continued support. Sincerely, Elaine Haytko, Director, Green Mountain RSVP

HEADREST

Headrest Inc requests $7,000 for the 2015 appropriation to support the work of our Crisis Hotline, which for more than 43 years has provided immediate, confidential and caring crisis intervention services to (6,619 in 2013) people experiencing situations including suicidal thinking, alcohol and drug use, depression, family crisis, child and elder abuse, financial distress and other challenges. Our Hotline is available at no charge to the Town of Hartford callers (as well as those – nationally) 24 hours/day, 7 days /week, providing immediate assistance, problem solving and information about community services and referrals appropriate for each caller. During the fiscal year of 2014, Headrest staff offered 310 Town of Hartford residents this form of assistance. The 2013 Upper Valley Community Needs Assessment cites substance abuse, mental health, obesity, oral health, access to health care, housing, transportation, needs of aging adults, and non-viable wage jobs as priority community issues that need addressing. Headrest’s hotline helps callers address all of these needs as well as others; Headrest also provides support for immediate emotional distress, helping callers clarify their needs, problem solving, then connecting callers with appropriate community resources. As such, Headrest’s Hotline serves as a gateway by which callers find and access the many outstanding community services in the Town of Hartford. Michael J. Cryans, Executive Director (603-448-4872 ext. 110)

HEALTH CARE & REHABILITATION SERVICES

Health Care and Rehabilitation Services (HCRS) is a comprehensive community mental health provider serving residents of Windsor and Windham Counties. HCRS assists and advocates for individuals, families, and children who are living with mental illness, developmental disabilities, and substance use disorders. HCRS provides these services though outpatient mental health services, alcohol and drug treatment program, community rehabilitation and treatment program, developmental services division, and alternatives and emergency services programs.

During FY14, HCRS provided 56,482 hours of services to 572 residents of the Town of Hartford. The services provided included all of HCRS’ programs resulting in a wide array of supports for the residents of Hartford. Anyone with questions about HCRS should contact George Karabakakis, Chief Exec. Officer; at 802-886-4500.

SOUTHEASTERN VERMONT COMMUNITY ACTION

Southeastern Vermont Community Action is an anti-poverty, community based, nonprofit organization serving Windham and Windsor counties since 1965.

Our mission is to enable people to cope with and reduce the hardships of poverty; create sustainable self-sufficiency; reduce the causes and work toward the elimination of poverty. SEVCA has a variety of programs and services to meet this end. They include: Head Start, Weatherization, Emergency Home Repair, Emergency Services/Crisis Intervention (i.e., fuel / utility, housing and food assistance), Micro-Business Development, Individual Development Accounts, Tax Preparation, Working Bridges, Vermont Health Connect Navigation, Disaster Recovery, and Thrift Stores. In the community of Hartford we have provided the following services during FY2014: Weatherization: 5 homes (6 people) weatherized at a cost of $39,286 Emergency Heating System Replacements: 6 homes (18 people) received furnace repairs / replacements at a cost of $15,042 Micro-Business Development: 1 household (1 person) received counseling, technical assistance and support to start, sustain or expand a small business, valued at $2,203 Tax Preparation: 23 households (43 people) received service & tax credits totaling $34,421 Thrift Store Vouchers: 32 households (61people) rec’d goods & services valued at $2,409 Emergency Services: 227 households (523 people) received 1,388 services valued at $11,713

(including crisis intervention, financial counseling, nutrition education, referral to and assistance with accessing needed services) Fuel/Utility Assistance: 173 households (481 people) received services valued at $69,840 Housing & Other Assistance: 57 households (113 people) received services valued at $70,856 Head Start: 15 families (69 people) received comprehensive early education and family support services valued at $7,769 per family for a total value of $116,528 Community support, through town funding, helps to build a strong partnership. The combination of federal, state, private, and town funds allow us to not only maintain, but to increase and improve service. We thank the residents of Hartford for their support. Stephen Geller,Executive Director

THE FAMILY PLACE

The Family Place supports families with young children through comprehensive programs designed to strengthen positive relationships, teach essential skills, and promote enduring, healthy change for our th families and our communities. The upcoming year will mark our 30 anniversary, which reflects our strong commitment to families and communities throughout 36 local towns, as well as our solid track record of success.

Our services are provided to any family with young children, although our particular expertise is in serving those families most in need. While the necessity for family services continues to increase, The Family Place meets that need by providing a family-friendly campus and experienced staff to welcome and assist adults and children alike. The parenting skills that we teach help not only the current generation of young families and children, but will impact generations to come. Our programs include Child Care Payment Assistance, Home Visiting programs, Playgroups, Family Fun Events, Parent Education, Holiday Assistance, Child Advocacy and Therapy, Information and Referral services, a Lending Library, and a wonderful on-site program to assist young mothers and fathers with parenting skills, education, childcare, knowledge of child development, job readiness and life skills. The Family Place served approximately 452 Hartford families last year, through both on and off site services. Other residents took advantage of our special events, lending library, website information, and referral services. For more information, please view our website at www.FamilyPlaceVT.org or call 649-3268. Mary L. Smit, MSW, LICSW, Executive Director

VERMONT ADULT LEARNING

Vermont Adult Learning, a member of the statewide adult education and literacy system called Learning Works, is an educational non-profit which serves individuals age 16 and older who are out of school and in need of basic reading, writing, and math skills, GED preparation, English as a second language, and help with specific goals such as getting a driverâ&#x20AC;&#x2122;s permit or a commercial driverâ&#x20AC;&#x2122;s license. Services are offered throughout the country. In addition to adult essential skills education, Vermont Adult Learning offers the Adult Diploma program, High School Completion Program, basic computer skills instruction, preparation for college, work readiness programming, and GED testing. During fiscal year 2014/15, we served 167 students in Windsor County. Sixty (60) of those students graduated with their GED, Diplomas from local high schools as part of the Vermont Adult Diploma Programm or through High School Completion. Statewide over 4,000 Vermonters receive help each year. We are again requesting nine hundred ninety-nine dollars ($999) to support our services to the residents of Hartford. We thank the voters for their generous support in past years. Anyone interested in our program may call 299-2469. Respectfully submitted, Lori Ladd Brown, Regional Manager 94

VERMONT ASSOCIATION FOR THE BLIND AND VISUALLY IMPAIRED

More than 10,500 Vermont residents are blind or visually impaired. Since our state has an aging population, many of them are experiencing age-related vision loss. Visual impairments can make performing daily tasks, staying mobile, and enjoying leisure activities very difficult. Additionally, Vermont’s rural nature makes it less likely for those with visual impairments to encounter those facing similar challenges, thus creating feelings of isolation and depression. We counter this trend by providing the tools, services, and support necessary to help blind and visually impaired Vermonters to be independent, confident, and productive.

During Fiscal Year 2014 VABVI served 1,409 clients from all 14 counties in Vermont, including 125 adult clients and 39 students from Windsor County. Since 1926 our nonprofit organization has diligently pursued our mission of enabling Vermonters with vision problems, whether blindness or impairment, to achieve and maintain independence. We are the only private agency in Vermont to offer a complete range of services to visually impaired residents – and at no cost to the client. Services include Rehabilitation (adapting daily living tasks to allow those with low vision to live independently); Orientation and Mobility (providing white cane and guide dog instruction, allowing individuals to navigate through their home and community independently); Assistive Technology (adaptive aids allow clients to successfully perform most activities they desire); Social Networking (improving social skills and providing a support network); and Statewide Transportation (volunteer drivers provide rides to medical appointments, grocery stores and for personal visits). VABVI has offices in Brattleboro, Montpelier, Rutland, and South Burlington. Contact us at (800) 639-5861 or general@vabvi.org. Learn more about us at www.vabvi.org or “like” us at www.facebook.com/vabvi.org for updates.

THE VERMONT CENTER FOR INDEPENDENT LIVING

Since 1979, The Vermont Center for Independent Living (VCIL) has been teaching people with significant disabilities and the Deaf how to gain more control over their lives and how to access tools and services to live more independently. VCIL employees conduct public education, outreach, individual advocacy and systems change advocacy to help promote the full inclusion of people with disabilities into community life. Preliminary numbers for our FY’14 (10/2013-9/2014) show VCIL responded to over 2,000 requests from individuals, agencies and community groups for information, referral and assistance and program services for individuals living with a disability. VCIL Peer Advocate Counselors (PACs) provided one-on-one peer counseling to 244 individuals to help increase their independent living skills (including 10 peers who were served by the AgrAbility program and 16 peers who received specialized Benefits to Work Counseling). VCIL’s Home Access Program (HAP) assisted 196 households with information on technical assistance and/or alternative funding for modifications; 51 of these received financial assistance to make their bathrooms and/or entrances accessible. Our Sue Williams Freedom Fund (SWFF) provided 122 individuals with information on assistive technology; 36 of these individuals received funding to obtain adaptive equipment. 392 individuals had meals delivered through our Meals on Wheels (MOW) program for individuals with disabilities under the age of 60. VCIL’s central office is located in downtown Montpelier and we have five branch offices in Bennington, Chittenden, Lamoille, Rutland and Windham Counties. Our Peer Advocate Counselors and services are available to people with disabilities throughout Vermont. During FY ’14, 23 residents of Hartford Town received services from the following programs: •Home Access Program (HAP) - over $6,000 spent on home modifications** (**resident that was on waiting list last year received modifications) •Meals on Wheels (MOW) - over $1,800.00 spent on meals for residents •Peer Advocacy Counseling Program (PAC) •Information Referral and Assistance (I,R&A) To learn more about VCIL, please call toll-free I-Line at: 1-800-639-1522, or, visit our web site at www.vcil.org.

VERMONT DEPARTMENT OF HEALTH

Your Health Department district office is in White River Junction at the address and phone number above. Come visit or give us a call! At the Vermont Department of Health, we are working every day for your health. With our headquarters and laboratory in Burlington and 12 district offices around the state, we deliver a wide range of public health services and support to your community. For example, in 2014 the Health Department:

Supported healthy communities: Windsor County was awarded Partnership for Success funding to address underage drinking and prescription drug misuse. In its second year of funding, Windsor County Prevention Partners have been increasing law enforcement response to underage drinking and successfully working with pharmacists, law enforcement, councils on aging and others to collect unused prescription medications so they are no longer in medicine cabinets where they could be misused. In addition, Health Connections was awarded $45,000 to reduce tobacco use in the area including Hartford. Provided WIC food and nutrition education to families: We served about half of all Vermont families with pregnant women and children to age 5 with WIC (Women, Infants and Children Supplemental Nutrition Program). WIC provides individualized nutrition education and breastfeeding support, healthy foods, and a debit card to buy fruit and vegetables. In Hartford, 336 women, infants and children were enrolled in WIC. The average value of foods provided is $50 per person per month. Worked to prevent and control the spread of disease: From January to September in 2014 we responded to 345 cases of infectious disease in Windsor County. In 2013, $13,079,279.71 of vaccine for vaccine-preventable diseases was distributed to healthcare providers statewide; $955,732 of which was in the area served by this district. Facilitated discussion on opiate addiction: Following the Governor’s Forum on Opiate Addiction, regional meetings took place around the state including 529 in-person participants. The Hartford Region (which includes northern Windsor County and southern Orange County) included 35 people at a District Leadership Team meeting and continues to meet to plan next steps to address the opiate issue in our area. For more information, contact Substance Abuse Prevention Consultant Claudia Marieb at claudia.marieb@state.vt.us. Health Department staff have been active participants in advising the Two Rivers Ottauquechee Planning Commission’s work on incorporating health into the Regional Plan, individual town plans, and into the long-term sustainability planning for the region (http://ecvermont.org/). This advice has focused on Health Impact Assessments and citizen engagement for local policies to make healthy choices the easy choices in communities. Health Department staff have also been active in ReThink Health of the Upper Connecticut River Valley to find ways to promote healthy changes in our health systems (for more information, contact Alice Stewart at alice.f.stewart@dartmouth.edu).

VISITING NURSE ASSOCIATION & HOSPICE OF VT AND NH Home Healthcare, Hospice and Maternal Child Health Services in Hartford, VT The Visiting Nurse & Hospice is a compassionate, nonprofit healthcare organization committed to providing the highest quality home healthcare and hospice support services to individuals and their families. By keeping Hartford residents out of emergency rooms and hospitals, and reducing the need for relocation to institutional care, our services likely offer significant savings in the town’s emergency services and other medical expenses. Visiting Nurse & Hospice serves clients of all ages and at all stages of life. Services are provided to all in need regardless of ability to pay. Between July 1, 2013 and June 30, 2014, the Visiting Nurse & Hospice made 13,757 homecare visits to 485 Hartford residents and absorbed approximately $391,622 in unreimbursed charges. Home Healthcare: 8,882home visits to 369 residents with short-term medical or physical needs. Long-Term Healthcare: 3,604 home visits to 51 residents with long-term medical or physical needs.

Hospice Services: 981 home visits to 19 residents who were in the final stages of their lives. Maternal and Child Health Services: 290 home visits to 46 residents for well baby, preventative & high-tech medical care. Additionally, Hartford residents made visits to Visiting Nurse & Hospice community clinics for foot care, blood pressure screenings, cholesterol testing and flu shots. Hartford’s annual appropriation helps the Visiting Nurse & Hospice meet the demand for quality home healthcare, and to ensure that all who qualify for services will always be able to receive them. On behalf of the people we serve, we thank you for your continued support. Sincerely, Jeanne McLaughlin, President (1-888-300-8853)

WINDSOR COUNTY PARTNERS

Studies show that children’s lives are vastly improved by consistent interaction with caring adult role models. Unfortunately, modern day lifestyles often limit children’s’ interaction with adult mentors. Mentoring programs can help, teaching children new skills, improving school performance, and reducing risky behaviors.

Windsor County Partners (WCP) provides mentoring across the county. WCP creates partnerships where mentors are matched with a mentee (ages 8-17). These mentoring partnerships then meet 2 hours a week at least a year, with many partnerships continuing on for additional years. Retention rates are one of the measures used to evaluate mentoring programs and WCP is proud of achieving a 87% retention rate for its community program in Fiscal Year 2014. Last year, WCP served 13 individuals from Hartford and supported 30 community-based partnerships from 10 of the towns in Windsor County. These partners spent 2677 hours together. Mentored youth learned life skills, provided community service and participated in cultural and athletic activities. With training and support from WCP staff, mentors provide a listening ear and gentle guidance, helping youth to make better life choices and realize their potential. Let’s Do Lunch (LDL), our school-based program, currently serves youth ages 5-18 in the Springfield district, though we are exploring expansion to other districts. LDL mentors meet with students to do crafts and play games or sports. In the most recent school year, 20 LDL partnerships spent more than 500 hours together. To ensure the well-being of the children and the success of mentoring matches, there are staffing and other organizational costs associated with creating and supporting each match. Community-based matches run about $2500 and school-based matches $1000. Town funding is critical to helping WCP stay financially viable. WCP thanks the voters of Hartford for their continued support for the children of Windsor County. Kathy Kinter, Director (802-674-5101 or Kathy@wcpartners.org)

WOMEN’S INFORMATION SERVICES

WISE continues a forty two year history providing expertise and support to victims of domestic violence, sexual abuse and stalking. WISE services are confidential and free of charge 24 hours a day, every day of the year. WISE is the Upper Valley’s sole provider of crisis intervention, advocacy and support services to victims of domestic and sexual violence and a leading educator on healthy and safe relationships. We provide prevention education training across 21 towns throughout the Upper Valley including a prevention education presence in the middle and high schools in the local school district.

WISE offers 24/7 support to victims through a crisis hotline and/or presence at local emergency rooms, police stations, courthouses, and other community locations. WISEâ&#x20AC;&#x2122;s program office, in downtown Lebanon, is open during business hours for victims and their family members to meet with WISE advocates. WISE offers confidential emergency shelter to victims and their families who require safe and emergency housing, transitional housing support, service coordination, and a variety of support groups. WISE provides a wide range of educational programs throughout the community to promote prevention efforts. WISE educators have a sustained presence in each of the area high schools and middle schools, and many elementary schools, delivering workshops on healthy relationships and to the adolescents on such topics as media literacy, bullying, dating violence, and consent. WISE also offers educational sessions to adults in the community, including parents, teachers, medical and legal professionals, and other interested individuals. In the last fiscal year, WISE provided services to 1,108 individuals. 160 of these individuals are known to be Hartford residents. WISE was also a very active partner with the Hartford School District and facilitated a number of school-based and community trainings to adolescents and adults. The WISE Board of Directors, staff, and volunteers would like to thank the residents of Hartford, on behalf of the many survivors of domestic and sexual violence, for your on-going support of our programs and services.

FINANCIAL REPORTS OF HEALTH AND SOCIAL SERVICES Actual 2014-2015

Budgeted 2015-2016

ADVANCE TRANSIT Receipts (or Revenues) Town of Hartford All Other Sources Total

45,540 4,271,453 $ 4,316,993

75,540 5,377,686 $ 5,753,226

Expenditures

$ 4,722,524

$ 5,441,995

GOOD NEIGHBOR HEALTH CLINIC Receipts (or Revenues) Town of Hartford All Other Sources Total

$ $

0 534,900 534,900

$ $ $

7,500 543,586 551,086

Expenditures

529,721

550,854

GREEN MOUNTAIN RSVP Receipts (or Revenues) Town of Hartford All Other Sources Total

$ $

869 83.928 84.797

$ $ $

869 83,928 84,797

Expenditures

84.797

84,797

HARTFORD HISTORICAL SOCIETY Receipts (or Revenues) Town of Hartford All Other Sources Total

5,000 23,562 28,562

5,000 19,577 24,577

Expenditures

24,960

21,408

HEADREST Receipts (or Revenues) Town of Hartford All Other Sources Total

7,000 706,905 713,905

7,000 728,618 735,618

Expenditures

739,661

766,988

HEALTH CARE AND REHABILITATION SERVICES Receipts (or Revenues) Town of Hartford $ 9,995 All Other Sources 46,742,423 Total $46,752,418

$ 9,995 $47,269,505 $47,279,500

Expenditures

$46,559,473

$48,243,233

SOUTHEASTERN VERMONT COMMUNITY ACTION Receipts (or Revenues) Town of Hartford $ 9,000 All Other Sources 6,511,752 Total $ 6,520,752

Expenditures

$ 6,427,088

$ 6,508,131

9,000 6,420,810 $ 6,429,810

FINANCIAL REPORTS OF HEALTH AND SOCIAL SERVICES Actual 2014-2015

Budgeted 2015-2016

THE FAMILY PLACE Receipts (or Revenues) Town of Hartford All Other Sources Total

9,500 1,826,455 $ 1,835,955

Expenditures

$ 1,835,955

$ 1,972,536

VERMONT ADULT LEARNING Receipts (or Revenues) Town of Hartford All Other Sources Total

999 817,931 818,930

999 746,113 747,112

Expenditures

634,098

576,343

9,500 1,973,036 $ 1,972,536

VERMONT ASSOCIATION FOR THE BLIND AND VISUALLY IMPAIRED Receipts (or Revenues) Town of Hartford $ 975 All Other Sources 3,048,725 Total $ 3,049,700

Expenditures

$ 3,383,211

$ 3,208,618

975 3,271,735 $ 3,272,710

THE VERMONT CENTER FOR INDEPENDENT LIVING Receipts (or Revenues) Town of Hartford $ 845 All Other Sources 2,608,181 Total $ 2,609,026

Expenditures

$ 2,556,116

$ 2,395,211

845 2,555,271 2,556,116

VISITING NURSE ALLIANCE OF VERMONT AND NEW HAMPSHIRE, INC. Receipts (or Revenues) Town of Hartford $ 41,882 All Other Sources 21,166,345 Total $21,208,227

$ 41,882 20,491,011 20,532,893

Expenditures

$18,537,749

$18,902,769

WINDSOR COUNTY PARTNERS Receipts (or Revenues) Town of Hartford All Other Sources Total

$ $

2,500 108,856 111,356

$ $ $

3,500 111,697 114,697

Expenditures

111,356

114,697

WOMEN’S INFORMATION SERVICES Receipts (or Revenues) Town of Hartford All Other Sources Total

2,000 605,574 607,574

2,000 612,081 614,081

Expenditures

682,051

675,032 100

TRUSTEES OF PUBLIC FUNDS JULY 1, 2013 TO JUNE 30, 2014

FUNDS TO ACCOUNT FOR Cemetary Trust Funds George A. Chamberlin Fund Edward A. Waterman Fund Alfred E. Watson Fund Marion A. Worthen Fund

$ 10,745.10 5,423.01 1,000.00 1,000.00 9,000.00

Total Principal Undistributed Income Total to Account For FUNDS ACCOUNTED FOR AS FOLLOWS Mascoma Savings Bank - checking account Mascoma Savings Bank - savings account Mascoma Savings Bank - certificate of deposit Puritan Fund, Inc. (cost basis) Total Accounted For NET INCOME EARNED Interest and dividends Mascoma Savings Bank - savings account Mascoma Savings Bank - CD interest Fidelity - Capital Gain Income Puritan Fund dividends

27,168.11 1,946.57 $ 29,114.68

$ 29,974.22

Total Interest and dividends Administrative expenses Net Income Earned INCOME ALLOCATED AS FOLLOWS Mount Olivet & Saint Anthony's Cemeteries Christian Street Cemetery Association Hartford Cemetery Association West Hartford Cemetery Association Quechee Cemetery Association Delano Cemetery Center of Town Cemetery South End Cemetery - Protestant Town of Hartford - George A. Chamberlin Fund Hartford School District - Alfred E. Watson Fund

101

1.29 50.20 621.83 186.22 859.54 -

859.54

77.60 139.10 90.25 11.72 12.42 5.18 5.18 18.40 181.64 33.33

Hartford Cemetery Association - Marion A. Worthen Fund Net Income Allocated

356.01 2,850.13 16,625.05 10,143.03

284.74 $

859.54

DELINQUENT REAL ESTATE TAXES December 31, 2014 BARBER ROBERT & ELLEN BARR DAVID BB+W ENTERPRISES LLC BOISVERT SCOTTHUNT TRACY CHENEY IAN L COLT TORSTEN CCOLT DEBORAH COOK EMMAHAZEN DYLAN CYR LAWERANCE DAVIS FRED L JR DAVIS FREDERICK DOLLENMAIER SUSANSPOOR MARTHA DRINKARD BETSEY RAYMOND MICHAEL DUCHARME SATHERINE JJANES NEKO FAIRBANKS TURN PROPERTY LLC FARRELL JACK A FARRINGTON HOUSE LLC FARRIS SHERMAN EFARRIS MARSHA L FOGG VERMNON KFOGG KIM M FRENCH ARTHURFRENCH JOHN E + MY FUCCI LOUIS A GINGERELLA LOUIS GORDON LYNDADARLING GAIL HAMEL ROBERT HAZEN STREET HOLDINGS INC HILLIKER ANDREW CHILLIKER NANCY HUGHES JOHN EGILBERT INGALLS KEITHINGALLS CHANTEL IRISH DAVID JILLSON DAMON WJILLSON PATRICIA L JORGENSEN BRIAN JORGENSEN MARY KELLEY WILLIAM KELLEY WILLIAM KELLEY WILLIAM KELLEY WILLIAM KELLEY WILLIAM B KELLEY WILLIAM B KELLEY WILLIAM B KELLEY WILLIAM B KELLEY WILLIAM B KERWIN EDWIN LEVAKIS KENNETH WILDRED MARCOU CAROL MOLL GARY MURPHY PAUL MURPHY ROBERTHMURPHY SUSAN E PACKARD RICHARD S PACKARD JENN PATENAUDE SARAH RACE TAMARA RICH JOHN PETER ROBERTS ANNAKAH TROBERTS YOUNG ROGERS RITA ROMEX LLC ROSENTHAL STOYAN ROYAL TYLER PROPERTY LLC ROYEA JAMES B SRROYEA HARRIET RR FRANCO LLC RUNNALS EDWARDRUNNALS MELODY RUNNALS KENNETH RUSSELL RICHARD SRUSSELL SHERRY RUTHERFORD BRIAN CRUTHERFORD J S&J GREENE SANDERSON DAVIDSANDERSON SHELL SAWYER BETH SHATNEY ROBERTSHATNEY MARY SIMPSON HEATHER SMITH MICHELLE L TAMONE WILLIAM W THIBODEAU THOMAS FTHIBODEADU CA TSOUKNAKIS ALEXANDER TSOUKNAKIS NICHOLASKNIFFIN SARAH TSOUKNAKIS NICHOLASKNIFFIN SARAH

2014 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

3,684.33 3,503.61 6,461.58 1,270.58 3,440.49 939.50 2,615.75 996.44 815.81 3,607.70 556.67 11.02 861.01 3,343.95 10,529.42 459.73 760.60 286.64 2,127.38 4,633.70 660.07 30.32 1,326.76 1,171.61 643.60 1,507.36 1,394.54 3,376.56 631.83 553.34 4,112.92 2,757.93 4,197.65 1,820.83 2,165.19 2,049.44 5,744.65 6,950.01 9,295.82 685.52 628.28 2,964.08 3,881.50 889.27 7,371.47 200.32 884.24 1,466.85 166.70 940.00 4,830.58 3,291.65 846.85 111.78 660.51 2,769.10 423.45 3,590.98 945.21 3,514.53 2,206.23 257.73 2,837.52 730.18 713.85 948.51 7,469.39 7,112.27 1,233.51 6,877.07

$ $

2013 569.95 4,228.62

495.64

1,523.36

$ $

3,440.96 512.40

$ $

444.29 504.26

988.03

768.15

470.24

2012

2011

$ 4,548.43

$ 4,377.85

$ 1,746.83

$ 1,807.47

2010

2009

$ 2,071.95

$ 2,096.51

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Total 569.95 16,839.23 3,503.61 6,461.58 1,270.58 3,440.49 939.50 2,615.75 996.44 1,311.45 3,607.70 556.67 11.02 861.01 3,343.95 10,529.42 459.73 760.60 286.64 2,127.38 4,633.70 660.07 30.32 10,572.88 1,171.61 643.60 1,507.36 1,394.54 6,817.52 1,144.23 553.34 4,112.92 2,757.93 4,197.65 1,820.83 2,165.19 2,049.44 5,744.65 6,950.01 9,295.82 685.52 628.28 2,964.08 4,325.79 1,393.53 7,371.47 200.32 884.24 1,466.85 166.70 1,928.03 4,830.58 3,291.65 846.85 111.78 1,428.66 2,769.10 893.69 3,590.98 945.21 3,514.53 2,206.23 257.73 2,837.52 730.18 713.85 948.51 7,469.39 7,112.27 1,233.51 6,877.07

102

VALLEY JANET E VALLEY JANET E VALLEY JANET E WATERS ROBERT WELCH THOMAS MICHAELWELCH MAR WEST RAYMOND E JR WILLEY ROBERTCWILLEY JAN L WILLEY ROBERTCWILLEY JAN L WILLIAMS GERALDINE WOOD MARC JOSEPH WOOD MARC JWOOD SUSAN M WOOD MICHAEL JWOOD NANCY WOOD MICHAEL JWOOD NANCY WORLD OF DISCOVERY INC

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2014 2,156.58 2,323.28 5,767.24 3,811.13 1,790.90 2,673.69 2,120.02 7,664.18 2,790.44 697.26 440.38 1,081.17 3,923.81 3,689.16 213,674.71

2013

2012

2011

2010

2009

Total 2,156.58 2,323.28 5,767.24 3,811.13 1,790.90 2,673.69 9,951.46 7,664.18 2,790.44 1,471.62 929.33 1,382.08 3,923.81 3,689.16 253,665.31

$ 19,842.45

$ 9,794.37

$ 6,185.32

$ 2,071.95

$ 2,096.51

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2013 $ 61,095.96 $ $ $ 5,348.16 $ (46,815.42) $ 213.75 $ 19,842.45

$ $ $ $ $ $ $

2012 4,674.14 790.60 3,245.38 1,084.25 9,794.37

2011 $ 1,626.75 $ $ $ 394.42 $ 3,097.40 $ 1,066.75 $ 6,185.32

2010 $ 1,892.67 $ $ $ 179.28 $ $ $ 2,071.95

2009 $ 1,921.79 $ $ $ 174.72 $ $ $ 2,096.51

Total $ 71,211.31 $ 1,862,957.46 $ 17,133.39 $ 59,887.30 $ (1,753,311.58) $ (4,212.57) $ 253,665.31

4,332.33

$ $ $

774.36 488.95 300.91

$ 3,499.11

SCHEDULE OF DELINQUENT REAL ESTATE TAXES December 31, 2013 Beginning Balance 1/1/14 *From Treasurer to Collector - 2/14 Accrued Interest (Feb) New Monthly Interest Collected Principal, Interest & Fees Abatement and Adjustments Ending Balance

103

2014 $ $ 1,862,957.46 $ 17,133.39 $ 53,000.12 $ (1,712,838.94) $ (6,577.32) $ 213,674.71

104

TOTAL PRIN & INT

$636,552.29

$0.00

BALANCE DUE

$2,714,107.94

$74,934.93 $74,934.93 $74,934.93 $411,747.50

$0.00

JULY, 1994 RF1-023 LOAN #2 3/1/94 LOCAL CSO INTEREST/ ADMIN FEE PRINCIPAL

2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34

BOND ISSUES

FISCAL YEAR

BOND ISSUE - TOWN DEBT SERVICE

$630,000.00

$105,000.00 $105,000.00 $105,000.00 $105,000.00 $105,000.00 $105,000.00

$1,575,000.00

$656,931.90

$26,931.90

$23,839.83 $17,660.31 $12,873.04 $8,116.54 $3,276.04 ($1,763.23) ($4,131.71) ($4,246.48) ($4,705.56) ($3,557.86) ($6,886.19) ($13,542.83)

$554,001.61

2003 DPW FACILITY BOND 8.3972% AVERAGE RATE Refinanced in July 2012 INTEREST PRINCIPAL

$1,078,463.75

$56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25 $56,761.25

$1,135,225.00

PRINCIPAL

$1,430,363.04

$351,899.29

$31,444.60 $30,665.27 $29,783.76 $28,794.41 $27,648.97 $26,350.27 $24,909.67 $23,335.68 $21,668.04 $19,918.10 $18,083.00 $16,171.28 $14,092.12 $11,859.70 $9,692.55 $7,596.35 $5,468.94 $3,307.47 $1,109.11

$411,038.48

INTEREST

2012 QUECHEE COVERED BRIDGE BOND

$3,655,000.00

$182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00 $182,750.00

$3,655,000.00

$5,119,028.00

$1,464,028.00

$121,562.00 $119,754.00 $117,252.00 $114,056.00 $110,165.00 $105,617.00 $100,520.00 $94,911.00 $88,809.00 $82,323.00 $75,527.00 $68,411.00 $61,020.00 $53,420.00 $45,609.00 $37,588.00 $29,412.00 $21,117.00 $12,712.00 $4,243.00

$1,566,281.13

2014 MAXFIELD SPORTS COMPLEX / WEST HARTFORD LIBRARY / POOL & PUMP HSE INTEREST PRINCIPAL

105

TOTAL PRIN & INT

BAL DUE

2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34

BOND ISSUES

FISCAL YEAR

BOND ISSUE - TOWN DEBT SERVICE

$1,793,237.19

$126,355.23 $130,145.89 $134,050.27 $138,071.77 $142,213.93 $146,480.34 $150,874.76 $155,401.00 $160,063.03 $164,864.92 $169,810.87 $174,905.18

$2,714,107.94

PRINCIPAL

$2,161,828.17

$368,590.98

$53,797.11 $50,006.46 $46,102.08 $42,080.58 $37,938.42 $33,672.00 $29,277.60 $24,751.35 $20,089.32 $15,287.43 $10,341.48 $5,247.15

$934,505.79

INTEREST

WELL LOAN

2004 RF3-069 WILDER

$45,000.00

$15,000.00 $15,000.00 $15,000.00

$255,000.00

PRINCIPAL

$48,333.00

$3,333.00

$1,844.25 $1,115.25 $373.50

$87,922.38

INTEREST

2001 QUECHEE WATER BOND 7.8178% AVERAGE RATE

$611,632.08

$28,564.50 $29,135.79 $29,718.51 $30,312.88 $30,919.14 $31,537.52 $32,168.27 $32,811.64 $33,467.87 $34,137.23 $34,819.97 $35,516.37 $36,226.70 $36,951.23 $37,690.26 $38,444.06 $39,212.94 $39,997.20

$667,091.81

PRINCIPAL

$734,348.62

$122,716.54

$12,232.64 $11,661.35 $11,078.64 $10,484.27 $9,878.01 $9,259.63 $8,628.87 $7,985.51 $7,329.28 $6,659.92 $5,977.17 $5,280.78 $4,570.45 $3,845.91 $3,106.89 $2,353.08 $1,584.20 $799.94

$148,851.11

ADMIN FEE

AR1-006 WASTEWATER SYSTEM IMPROVEMENTS(41.02% F60, 58.98% F65) INTEREST/

$7,277,420.80

$318,618.34 $324,990.70 $331,490.52 $338,120.33 $344,882.73 $351,780.39 $358,816.00 $365,992.32 $373,312.16 $380,778.41 $388,393.97 $396,161.85 $404,085.09 $412,166.79 $420,410.13 $428,818.33 $437,394.70 $446,142.59 $455,065.45

$7,589,791.71

PRINCIPAL

$8,819,168.31

$1,541,747.51

$145,548.42 $139,176.05 $132,676.24 $126,046.42 $119,284.02 $112,386.36 $105,350.76 $98,174.44 $90,854.59 $83,388.35 $75,772.78 $68,004.90 $60,081.66 $51,999.96 $43,756.62 $35,348.42 $26,772.05 $18,024.16 $9,101.31

$1,693,543.34

ADMIN FEE

TREATMENT FACILITY LOAN INTEREST/

AR1-099 HARTFORD WASTEWATER

$225,000.00

$75,000.00 $75,000.00 $75,000.00

$1,130,000.00

PRINCIPAL

$241,665.00

$16,665.00

$9,221.25 $5,576.25 $1,867.50

$418,844.29

INTEREST

WASTEWATER BOND 8.3162% AVERAGE RATE

2001 QUECHEE

BOND ISSUE TOWN DEBT SERVICE FISCAL YEAR BOND ISSUES

2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 BALANCE DUE

TOTAL PRIN & INT

AR1-041 QUECHEE WASTEWATER TREATMENT FACILITY LOAN INTEREST/ ADMIN FEE PRINCIPAL

2014 WENDELL A. BARWOOD ARENA RENOVATION INTEREST/ ADMIN FEE PRINCIPAL

$1,194,525.20

$5,353,389.71

$1,071,328.00

$2,500,000.00

$102,661.24 $98,166.55 $93,581.96 $88,905.69 $84,135.88 $79,270.69 $74,308.19 $69,246.43 $64,083.45 $58,817.20 $53,445.63 $47,966.63 $42,378.05 $36,677.69 $30,863.33 $24,932.68 $18,883.42 $12,713.18 $6,419.52

$224,734.51 $229,229.20 $233,813.78 $238,490.06 $243,259.86 $248,125.06 $253,087.56 $258,149.31 $263,312.30 $268,578.54 $273,950.11 $279,429.12 $285,017.70 $290,718.05 $296,532.41 $302,463.06 $308,512.32 $314,682.57 $320,976.24

$83,147.00 $81,911.00 $80,200.00 $78,014.00 $75,352.00 $72,241.00 $68,755.00 $64,919.00 $60,745.00 $56,309.00 $51,660.00 $46,792.00 $41,737.00 $36,539.00 $31,196.00 $25,710.00 $20,117.00 $14,444.00 $8,695.00 $2,903.00

$125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00 $125,000.00

$1,087,457.41

$5,133,061.76

$1,001,386.00

$2,500,000.00

$6,220,519.17

$3,501,386.00

106

BOND ISSUE TOWN DEBT SERVICE

TOTAL ALL TOWN FUNDS INTEREST

PRINCIPAL

2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34

$762,144.77 $723,772.07 $685,697.52 $647,464.86 $608,768.35 $567,237.76 $528,916.34 $493,077.13 $454,644.60 $417,828.38 $370,644.68 $315,370.36 $298,991.40 $259,621.96 $219,525.94 $178,712.88 $137,118.55 $94,830.22 $51,858.05 $11,389.00

$1,752,164.94 $1,767,393.94 $1,782,965.44 $2,382,512.54 $1,575,298.16 $1,591,945.81 $1,398,969.09 $1,416,376.77 $1,434,177.86 $1,452,381.60 $1,470,997.42 $1,490,035.02 $1,329,351.99 $1,343,858.57 $1,358,655.30 $1,373,747.95 $1,389,142.46 $1,404,844.86 $1,380,064.19 $490,500.00

BALANCE DUE

$7,827,614.82

$29,585,383.91

FISCAL YEAR BOND ISSUES

TOTAL PRIN & INT

107

$37,412,998.73

TOWN SPECIAL REVENUE, CAPITAL PROJECT, & RESERVE FUNDS CASH BALANCE AS OF JUNE 30, 2014 Capital Reserve Funds Accounting Software Reserve Fund CSO Bond Reserve Fund Conservation & Development Digital Imaging Reserve Fund Building Energy Improvements Fund Fire & Ambulance Equip. Fund Highway Equipment Reserve Fund Highway Bridges/Culverts Fund Highway Construction Projects Fund Highway Street Lights Maintenance Fund Highway Street Lights Replacement Fund HMA/Skatepark Program Landfill Capital Reserve Fund Landfill Equipment Reserve Fund Outdoor Facility Reserve Fund Police Reserve Fund Quechee Water Capital Reserve Quechee Wastewater Capital Reserve Fund Recreation Reserve Fund Revaluation Reserve Senior Center Capital Reserve Fund Tower Maintenance Reserve Fund Town Clerk Restoration Fund Water Capital Reserve Fund Wastewater Capital Reserve Fund Total Capital Reserve Funds Landfill Fund Landfill Closure Fund Total Landfill Department Reserve Funds Water Department Funds Water Impact Fees Quechee Water Impact Fees Total Water Department Reserve Funds Wastewater Department Funds Wastewater Impact Fees Quechee Wastewater Impact Fees Quechee Wastewater System Imp. Bond Total Wastewater Department Res Funds Total Special Rev, Cap Project, & Res Funds

July 1, 2013 Balance $6,123.65 $391,461.57 $97,743.73 $0.00 $0.00 $237,322.26 $229,908.52 $335,536.78 $0.00 $8,551.68 $14,952.93 $7,879.11 $29,954.97 $51,799.80 $74,399.30 $49,652.82 $356,548.84 $750,245.54 $51,416.84 $272,231.11 $12,512.13 $39,286.05 $290,847.33 $659,240.40 $862,953.69

Interest $0.60 $37.77 $9.27 $5.72 $0.36 $23.39 $21.48 $34.27 $22.18 $0.84 $1.56 $0.20 $3.00 $5.17 $7.52 $1.25 $36.07 $75.28 $5.72 $27.51 $1.29 $4.33 $16.44 $67.00 $87.09

$4,830,569.05

$495.31

July 1, 2013 Balance $496,838.25

Interest $49.58

$496,838.25

$49.58

July 1, 2013 Balance $249,351.19 $52,953.08

Deposits

$6,000.00 $106,665.00 $13,000.00 $135,000.00 $110,000.00 $135,000.00 $375,000.00 $1,000.00 $8,750.00

Withdrawals $172,193.93 $10,125.00 $69,966.91 $30,800.00 $140,598.00

$7,879.31

$20,000.00 $49,654.07 $75,000.00 $50,000.00 $12,879.31 $54,000.00 $4,000.00 $4,000.00 $17,838.00 $200,000.00 $150,000.00 $1,478,132.31

$194,014.82

June 30, 2014 Balance $6,124.25 $219,305.41 $93,628.00 $36,703.81 $13,000.36 $341,545.65 $199,332.00 $470,571.05 $375,022.18 $9,552.52 $23,704.49 $0.00 $29,957.97 $51,804.97 $94,406.82 $0.00 $431,584.91 $800,320.82 $64,301.87 $326,258.62 $16,513.42 $43,290.38 $114,686.95 $859,307.40 $1,013,040.78

$675,232.04

$5,633,964.63

Withdrawals $17,323.00

June 30, 2014 Balance $479,564.83

$0.00

$17,323.00

$479,564.83

Interest $13.94 $5.43

Deposits $8,581.60 $2,300.40

Withdrawals $144,915.86

June 30, 2014 Balance $113,030.87 $55,258.91

$302,304.27

$19.37

$10,882.00

$144,915.86

$168,289.78

July 1, 2013 Balance $617,953.42 $202,053.08 $83,626.74

Interest $62.55 $20.57 $8.37

Deposits $17,673.30 $6,176.80

$903,633.24

$91.49

$23,850.10

$0.00

$927,574.83

$7,351,655.71

$727.78

$1,744,360.00

$1,169,355.49

$7,927,388.00

Deposits

Withdrawals

June 30, 2014 Balance $635,689.27 $208,250.45 $83,635.11

108

TOWN SPECIAL REVENUE, CAPITAL PROJECT, & RESERVE FUNDS CASH BALANCE AS OF JUNE 30, 2014 Special Revenue Funds Rehabilitation Loan Fund Community Development Loan Fund Fire Impact Fund Library Impact Fund Recreation Impact Fund Police Asset Forfeiture Police Youth Safety Fair Fund Engine 494 Restoration Fund Quechee Gorge Project Inky Solomon Center Grant Watershed Grant WG98-02 Trees Matter Glory Days of the Railroad Dog Park

July 1, 2013 Balance $107,833.31 $249,373.14 $51,410.02 $2,739.62 $60,581.82 $21,135.31 $2,873.78 $6,497.43 $421.78 $99,779.00 $1,853.02 $2,749.50 $4,625.22 $9,760.26

$152,984.00

$252,713.52

$0.21 $0.25 $0.15 $0.96

$2,283.00 $8,815.96 $4,680.87

$2,886.70 $13,281.24 $6,094.44

June 30, 2014 Balance $107,844.14 $275,406.17 $44,013.85 $2,946.67 $64,975.74 $2,115.52 $3,399.10 $7,617.12 $421.78 $49.48 $1,853.23 $2,146.05 $160.09 $8,347.65

Total Special Revenue Funds

$621,633.21

$52.38

$231,495.59

$331,884.59

$521,296.59

Capital Project Funds

Interest $8.29 $5.20 $6.16

Deposits

Withdrawals

CSO Bond Fund DPW Garage Reserve Fund Town Office Renovation Reserve

July 1, 2013 Balance $82,964.93 $51,995.79 $61,716.97

Total Capital Project Funds

$196,677.69

$19.65

109

Interest $10.83 $26.17 $5.19 $0.25 $6.15 $1.21 $0.32 $0.69

Deposits

Withdrawals

$34,870.29 $10,032.87 $206.80 $6,809.00 $9,168.80 $525.00 $1,119.00

$8,863.43 $17,434.23

$0.00

$2,421.23 $28,189.80

$0.00

June 30, 2014 Balance $82,973.22 $52,000.99 $61,723.13 $196,697.34

GRAND LIST AND TAX STATEMENT 2013-2014 Homestead Education

Municipal Taxes Assessed Taxable grand list

Tax rate Calculated taxes Rounding adjustment

declarations and lister changes

Taxes to account for Adjusted taxes Municipal taxes Homestead education taxes

Taxes accounted for Collections Abatements Refunds

7,842,179.00

1.3803

1.4531

10,472,974.80

7,500,419.07

11,395,470.30

0.07

(0.01)

10,472,976.44

7,500,419.14

11,395,470.29

(2,868.97)

469,932.79

(500,059.72)

10,470,107.47

10,470,107.47 7,970,351.93

7,970,351.93

10,895,410.57

10,895,410.57 $

29,335,869.97

27,703,530.75 3,085.87 (84,078.33)

Delinquent taxes Taxes accounted for

5,433,905.00

0.7873

Non-resident education taxes Taxes to account for

1.64

Taxes as billed Adjustments for changes in homestead

Adjusted taxes

13,302,394.00

Non-resident Education

1,713,331.68 $

29,335,869.97

110

111

2/2005

DATE VOTED

VETERANS (HOMESTEAD) VETERANS (NON-RESIDENT)

LOYAL CLUB

Owner's Name

Category

4/1/2005

Statute Title/Section

4/1/2015 32VSA3832

Ending Date

$334,400

Full Value Before Exemption Leave column blank if not exempt from education tax.

EDUCATION GL Value Exempted NONHOMESTEAD RESIDENTIAL

Total Non-approved (#4) Local Agreements - Non-residential Value: $522,300

$1,184,200 $187,900

$334,400

Leave blank if not municipal exempt

MUNICIPAL Value Exempted

STANDARD EXEMPTION TYPES Use these codes in "Exemption Type" column: 1 - Approved VEPC 2 - Approved TIF 3 - Grandfathered 4 - Non-Approved (not grandfathered) 5 - Municipal Contract (Owner Pays Ed Tax) 6 - Statutory (enter on Page 5)

REQUIRED FROM ABOVE: Enter the sum of the value of all #4-Non-approved (non-grandfathered) local agreements for calculating a Local Agreement Rate on lines below. Non-approved (non-grandfathered) exemptions are those voted after June 30, 1997 and are part of the education grand list. Total Non-approved (#4) Local Agreements - Homestead Value: $1,184,200

285-090-13265

SPAN

Beginning Date

STANDARD EXEMPTIONS do not include "Special Exemptions" (ski lifts, snowmaking equipment, whey tanks, qualifed housing), nor do they include veterans exemptions, current use exemptions, or statutory/non-taxable exemptions. Separate pages are provided for these types of exemptions.

STANDARD EXEMPTIONS Include all contracts, exemptions, and stabilization agreements â&#x20AC;&#x201D; both voted and state-approved

Exemptions, Stabilization Agreements, and Other Reductions of Taxable Value

Required

4 4

EXEMPTION TYPE

112

Owner1 ADVANCE TRANSIT INC ADVENT CHRISTIAN CH + CONF CTR IN ALODIUM CHURCH AM LEGION HARTFORD POST 26 CHRISTIAN STREET CEMETERY ASSOC COVER HOME REPAIR INC EMERGE FAMILY ADVOCATES FAMILY PLACE INC THE GOOD NEIGHBOR HEALTH CLINIC INC GRTR HARTFORD UN CH OF CHRIST HARTFORD CEMETERY ASSOC HARTFORD HISTORICAL SOCIETY HARTFORD LIBRARY INC HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF

113

Owner2 C/O MIKE GANTT

C/O ALBERTA WILCOX

C/O RALPH KNIGHT III

SCHOOL DISTRICT - WHITE RIVER WATER DEPARTMENT - WHITE RIVER PLANT WASTEWATER DEPARTMENT - PINNEO PUMP WEST HARTFORD LIBRARY MUNICIPAL BUILDING + LYMAN POINT PARK WASTEWATER DEPARTMENT - QUECHEE PLANT SCHOOL DEPT - HHS COMPLEX FIRE DEPARTMENT - STATION WATER DEPARTMENT - KILOWATT PUMP STN SCHOOL DISTRICT - OTTAQUECHEE FIRE DEPARTMENT - QUECHEE STATION T D BUGBEE SENIOR CENTER PUBLIC WORKS FACILITY WATER DEPARTMENT - WILDER WELL WASTEWATER - WILDER PLANT SPORTS ARENA SCHOOL DISTRICT - ADMINISTRATION SCHOOL DEPARTMENT SCHOOL DISTRICT - OFFICES SCHOOL DISTRICT - DOTHAN BROOK LANDFILL - RECYCLE CENTER SCHOOL DEPARTMENT HIGHWAY DEPARTMENT RIVERBANK PUBLIC WORKS SCHOOL DISTRICT [BIKE PATH] SCHOOL DEPT - HMMS FIRE DEPARTMENT - QUECHEE STATION QUECHEE GREEN GAZEBO

HIGHWAY DEPARTMENT RIVERBANK OTTAUQUECHEE HIGHWAY DEPARTMENT - ALL ROADS WATER DEPARTMENT

RIVERBANK CENTER TOWN CEMETERY PARKING LOT WATER DEPARTMENT - HYDRANTS SIMONS CEMETERY ERWIN CLIFFORD PARK DELANO SAVAGE CEMETERY MEETING HOUSE COMMONS HURRICANE FOREST WATER DEPARTMENT WASTEWATER HIGHWAY DEPARTMENT WATER DEPARTMENT WATER DEPARTMENT - SIMONDS RES WATER DEPARTMENT - WRIGHT'S RES VAULT RIVERBANK SCHOOL DEPT - VOTC RIVERBANK WATER DEPARTMENT - VA WATER TANK HIGHWAY DEPARTMENT WATSON MEMORIAL FIELD WATER DEPARTMENT MAANAWAKA CONSERVATION AREA WATER DEPARTMENT - OLD TOWER SITE WATER DEPARTMENT - Q WATER TANK FROST PARK DAVID CHANG CONSERVATION AREA SCHOOL DISTRICT WATER DEPARTMENT

ST BILLINGS FARM RD ADVENT LANE ROUTE 14 #A DEWITT DRIVE CHRISTIAN ST So MAIN ST LESLIE DRIVE OLCOTT DRIVE No MAIN ST MAPLE ST MAPLE ST MAPLE ST MAPLE ST PINE ST LATHAM WORKS LANE LAKELAND DRIVE ROUTE 14 BRIDGE ST IZZO PLACE HIGHLAND AVE VA CUTOFF RD PASSUMPSIC AVE DODY LANE WILLARD RD No MAIN ST AIRPORT RD CRANBERRY LANE DEPOT ST ARBORETUM LANE HIGHLAND AVE NORWICH AVE HEBARD ST CHRISTIAN ST No HARTLAND RD ROUTE 14 BROOKMEADE CIRCLE MAPLE ST BULLARD ST ROUTE 14 FERRY BOAT CROSSING CHRISTIAN ST HARTFORD AVE HIGHLAND AVE WILLARD RD VILLAGE GREEN CIRCLE DEWEYS MILLS RD MAPLE ST ELMWOOD COURT WOODSTOCK RD DODY LANE BRIDGE ST No MAIN ST THOMAS ST LATHAM WORKS LANE ROUTE 14 CENTER OF TOWN RD So MAIN ST VARIOUS LOCATIONS SIMONS CEMETERY RD RESERVOIR RD RECREATION DRIVE ROUTE 14 CENTER OF TOWN RD WRIGHT RESERVOIR RD HILLRIDGE RD STONECREST AVE OLD RIVER RD MILL RD HEMLOCK RIDGE DRIVE No HARTLAND RD VA CUTOFF RD MAPLE ST GIFFORD RD MAPLE ST ALLISON RUN MAPLE ST MILL RD MAPLE ST FERRY BOAT CROSSING HILLRIDGE RD HARTFORD AVE LOCUST ST QUECHEE HARTLAND RD So ST WOODSTOCK RD BROOKMEADE CIRCLE RAYMOND CIRCLE QUECHEE MAIN ST

Assessment $949,800 $783,900 $223,200 $273,600 $128,700 $288,000 $421,400 $505,300 $334,400 $518,600 $152,300 $284,400 $366,000 $1,586,400 $3,308,200 $102,100 $502,900 $1,219,300 $1,199,900 $10,587,600 $1,184,300 $74,500 $2,781,100 $222,400 $578,100 $1,471,500 $253,900 $229,200 $5,670,700 $327,200 $814,400 $396,800 $4,143,400 $954,400 $46,800 $167,700 $207,000 $161,300 $18,200 $32,000 $307,200 $157,300 $0 $0 $41,900 $141,700 $57,000 $52,600 $45,500 $146,500 $0 $50,000 $53,100 $63,400 $10,000 $51,800 $225,200 $0 $32,000 $53,600 $149,600 $34,000 $50,200 $5,095,900 $131,800 $59,200 $53,600 $110,700 $149,400 $122,400 $27,200 $123,500 $0 $130,000 $171,900 $130,000 $50,200 $169,500 $130,000 $40,000 $180,900 $50,800 $136,100 $144,400 $145,800 $352,000 $50,800 $113,100

Owner1 HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF HARTFORD TOWN OF JERICHO COMMUNITY CLUB LISTEN LISTEN INC LISTEN INC MID VERMONT CHRISTIAN SCHOOL INC MONTSHIRE MUSEUM OF SCIENCES INC NEW ENGLAND CENTRAL RAILROAD INC NEW ENGLAND CENTRAL RAILROAD INC NEW ENGLAND CENTRAL RAILROAD INC NEW ENGLAND CENTRAL RAILROAD INC NORTHERN STAGE COMPANY NUMBER FOUR LLC PRAISE CHAPEL INC QUECHEE CEMETERY ASSOCIATION QUECHEE CONGREGATIONAL CH SCTY QUECHEE LIBRARY ASSOCIATION REVIVAL CONNECTIONS NON-PROFIT CORP ST ANTHONY PARISH ST ANTHONY'S CATHOLIC CHURCH ST ANTHONY'S CATHOLIC CHURCH ST ANTHONY'S PARISH ST PAUL'S EPISCOPAL CHURCH ST PAUL'S EPISCOPAL CHURCH TUCKER CEMETERY UNITED METHODIST CHURCH OF WR UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES OF AMERICA UNITED STATES POSTAL SERVICE

Owner2

QUECHEE GREEN QUECHEE GREEN RATCLIFFE PARK GEORGE RATCLIFFE PARK RIVERBANK HIGHWAY DEPARTMENT HIGHWAY DEPARTMENT HIGHWAY DEPARTMENT MAXFIELD PARK RUSSTOWN CEMETERY HIGHWAY DEPARTMENT VETERANS MEMORIAL PARK PARKS & RECREATION FRED BRIGGS MEMORIAL PARK

CLIFFORD PARK WATER DEPARTMENT - HIGH STREET MTR HIGHWAY DEPARTMENT LYMAN POINT PARK SCHOOL DISTRICT - WHITE RIVER T D BUGBEE SENIOR CENTER SCHOOL DISTRICT

C/O WILLIAM SWEET

C/O CANADIAN NAT'L RAILWAY - 8TH FL C/O CANADIAN NAT'L RAILWAY - 8TH FL C/O CANADIAN NAT'L RAILWAY - 8TH FL C/O CANADIAN NAT'L RAILWAY - 8TH FL

C/O ANN COLLINS

MT OLIVETT CEMETERY C/O SALVATORE MATANO TRUSTEE C/O SALVATORE MATANO TRUSTEE

C/O TOWN OF HARTFORD JUNCTION DEPARTMENT OF THE NAVY ARMY CORPS OF ENGINEERS VETERAN ADMINISTRATION ARMY CORPS OF ENGINEERS ARMY CORPS OF ENGINEERS NATIONAL PARK SERVICE NATIONAL PARK SERVICE NATIONAL PARK SERVICE ARMY CORPS OF ENGINEERS DEPARTMENT OF THE INTERIOR ARMY CORPS OF ENGINEERS DEPARTMENT OF THE INTERIOR ARMY CORPS OF ENGINEERS DEPARTMENT OF THE INTERIOR DEPARTMENT OF THE INTERIOR DEPARTMENT OF THE INTERIOR ARMY CORPS OF ENGINEERS ARMY CORPS OF ENGINEERS ARMY CORPS OF ENGINEERS DEPARTMENT OF THE INTERIOR ARMY CORPS OF ENGINEERS U S ARMY CORPS OF ENGINEERS ARMY CORPS OF ENGINEERS DEPARTMENT OF THE INTERIOR DEPARTMENT OF THE INTERIOR ARMY CORPS OF ENGINEERS DEPARTMENT OF THE INTERIOR MSC FACILITY/POST OFFICE

ST FAIRVIEW TERRACE No MAIN ST VILLAGE GREEN CIRCLE VILLAGE GREEN CIRCLE HARRISON AVE LATHAM WORKS LANE ROUTE 14 BOAT LAUNCH OLD RIVER RD CHRISTIAN ST FAIRVIEW TERRACE SYKES MOUNTAIN AVE HARTFORD AVE LESLIE DRIVE No HARTLAND RD FAIRVIEW TERRACE RAILRD ROW LATHAM WORKS LANE LATHAM WORKS LANE QUECHEE MAIN ST So MAIN ST So MAIN ST No MAIN ST QUECHEE W HARTFORD HILLCREST TERRACE HIGH ST BLAKE DRIVE MAPLE ST PINE ST No MAIN ST HIGHLAND AVE QUECHEE MAIN ST ROUTE 14 WATERMAN HILL RD ROUTE 14 WATERMAN HILL RD JERICHO ST No MAIN ST MAPLE ST MAPLE ST WEST GILSON AVE LAND-NORWICH BORDER CONNECTICUT RIVER RD RIVERSIDE LAND MILL RD ROUND HOUSE RD GATES ST So MAIN ST MAPLE ST OLD QUECHEE RD QUECHEE MAIN ST QUECHEE MAIN ST ROUTE 14 HARTFORD AVE CHURCH ST CHURCH ST So MAIN ST HARTFORD AVE HARTFORD AVE ROUTE 14 GATES ST HOLIDAY DRIVE DEWEYS MILLS RD VETERANS DRIVE WOODSTOCK RD BALSAM LANE APPALACHIAN TRAIL APPALACHIAN TRAIL APPALACHIAN TRAIL QUECHEE MAIN ST APPALACHIAN TRAIL QUECHEE MAIN ST APPALACHIAN TRAIL WOODSTOCK RD APPALACHIAN TRAIL APPALACHIAN TRAIL APPALACHIAN TRAIL DEWEYS MILLS RD DEWEYS MILLS RD DEWEYS MILLS RD APPALACHIAN TRAIL DEWEYS MILLS RD DEWEYS MILLS RD WOODSTOCK RD APPALACHIAN TRAIL APPALACHIAN TRAIL ROUTE 14 APPALACHIAN TRAIL SYKES MOUNTAIN AVE

Assessment $10,500 $40,000 $56,100 $0 $37,700 $114,300 $9,400 $160,400 $56,500 $61,000 $47,000 $55,200 $258,400 $40,000 $0 $86,100 $37,100 $68,300 $94,700 $77,500 $57,600 $48,000 $0 $55,000 $0 $6,800 $106,300 $0 $55,400 $158,600 $94,600 $41,000 $42,300 $51,500 $42,300 $148,400 $426,600 $844,800 $0 $2,215,900 $164,800 $192,500 $200,800 $44,700 $157,100 $679,000 $0 $563,200 $144,000 $488,000 $527,700 $527,700 $155,300 $1,293,500 $101,900 $98,800 $206,200 $616,000 $8,000 $512,900 $1,017,500 $413,100 $21,663,000 $265,200 $2,877,900 $48,800 $112,000 $120,800 $131,800 $167,600 $97,500 $121,600 $100,800 $174,800 $159,100 $115,200 $36,900 $47,000 $201,000 $120,300 $136,700 $136,200 $607,600 $137,600 $118,100 $0 $0 $4,171,800

114

Owner1 UNITED STATES POSTAL SERVICE UNITED STATES POSTAL SERVICE UPPER VALLEY CHURCH OF CHRIST UPPER VALLEY CHURCH OF CHRIST UPPER VALLEY HAVEN INC OF VT VALLEY BIBLE CHURCH OF W R JCT VALLEY BIBLE CHURCH OF W R JCT VALLEY BIBLE CHURCH OF WRJ VERIZON WIRELESS VERIZON WIRELESS VINS VERMONT STATE COLLEGES VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VERMONT STATE OF VETERANS OF FOREIGN WARS WALDORF SCHOOL INC THE WALDORF SCHOOL INC, THE WEST HARTFORD CEMETERY ASSN WEST HARTFORD CHURCH WILDER CLUB + LIBRARY WRIGHT FAMILY TOMB

115

Owner2 C/O FACILITIES SERVICE CENTER MSC FACILITY/POST OFFICE

VERMONT RSA LIMITED PARTNERSHIP VERMONT RSA LIMITED PARTNERSHIP

AGENCY OF TRANSPORTATION AGENCY OF ADMINISTRATION DIV HISTORIC PRESERVATION DEPT OF FISH + WILDLIFE AGENCY OF TRANSPORTATION DIV HISTORIC PRESERVATION AGENCY OF TRANSPORTATION DEPT OF FISH + WILDLIFE AGENCY OF TRANSPORTATION FORESTS PARKS + RECREATION FORESTS PARKS + RECREATION AGENCY OF TRANSPORTATION AGENCY OF TRANSPORTATION AGENCY OF TRANSPORTATION AGENCY OF TRANSPORTATION AGENCY OF TRANSPORTATION AGENCY OF TRANSPORTATION DIV HISTORIC PRESERVATION DIV HISTORIC PRESERVATION POST 2571

C/O MARCIA R. LOWES C/O CHERYL GILBERT C/O HAROLD WRIGHT

ST HOLIDAY DRIVE SYKES MOUNTAIN AVE WOODSTOCK RD WOODSTOCK RD HARTFORD AVE FAIRVIEW TERRACE LOWER HYDE PARK LOWER HYDE PARK ALLISON RUN GIFFORD RD WOODSTOCK RD BILLINGS FARM RD BESWICK DRIVE RAILRD ROW RAILRD ROW HILLSIDE RD OLD RIVER RD WOODSTOCK RD HILLSIDE RD WOODSTOCK RD OLD RIVER RD OLD RIVER RD QUECHEE STATE PARK QUECHEE STATE PARK RR LINE So OF STN RAILRD ROW RAILRD ROW RR LINE No OF STN CONNECTICUT RIVER RD ROUTE 14 HILLSIDE RD QUECHEE MAIN ST So MAIN ST BLUFF RD DODY LANE ROUTE 14 ROUTE 14 NORWICH AVE VA CUTOFF ROAD

Assessment $130,400 $196,600 $491,000 $119,400 $1,379,800 $1,545,800 $166,500 $49,200 $0 $0 $1,645,500 $1,997,500 $662,900 $1,339,900 $424,200 $688,500 $154,100 $154,200 $0 $121,200 $122,300 $158,700 $159,100 $138,200 $163,700 $85,500 $634,700 $172,500 $36,400 $0 $0 $0 $366,300 $1,343,500 $0 $106,000 $161,200 $325,900 $40,000

116

117

TOWN OF HARTFORD, VERMONT AUDIT REPORT JUNE 30, 2014

118

TOWN OF HARTFORD, VERMONT AUDIT REPORT TABLE OF CONTENTS JUNE 30, 2014 Page # Independent Auditors’ Report

Town Report page numbers vary from year-to-year

Management’s Discussion and Analysis Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Position

Exhibit A

Statement of Activities

Exhibit B

Fund Financial Statements: Balance Sheet – Governmental Funds

Exhibit C

Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds

Exhibit D

Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities

Exhibit E

Statement of Fund Net Position – Proprietary Funds

Exhibit F

Statement of Revenues, Expenses and Changes in Fund Net Position – Proprietary Funds

Exhibit G

Statement of Cash Flows – Proprietary Funds

Exhibit H

Notes to Financial Statements Supplementary Information:

119

Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Budgetary Basis – Unassigned General Fund

Schedule 1

Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – General Fund

Schedule 2

Combining Balance Sheet – Non-Major Governmental Funds

Schedule 3

Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Non-Major Governmental Funds

Schedule 4

Combining Balance Sheet – Non-Major Special Revenue Funds

Schedule 5

Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Non-Major Special Revenue Funds

Schedule 6

Combining Balance Sheet – Non-Major Capital Projects Funds

Schedule 7

TOWN OF HARTFORD, VERMONT AUDIT REPORT TABLE OF CONTENTS JUNE 30, 2014 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Non-Major Capital Projects Funds

Schedule 8

Combining Schedule of Net Position – Water and Wastewater Funds

Schedule 9

Combining Schedule of Revenues, Expenses and Changes in Fund Net Position – Water and Wastewater Funds

Schedule 10

Combining Schedule of Cash Flows – Water and Wastewater Funds

Schedule 11

120

Independent Auditors’ Report Board of Selectmen Town of Hartford 171 Bridge Street Hartford, Vermont 05001 Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Hartford, Vermont, as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the Town of Hartford, Vermont’s basic financial statements as listed in the Table of Contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in “Government Auditing Standards”, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Town of Hartford, Vermont’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town of Hartford, Vermont’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to previously present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Hartford, Vermont, as of June 30, 2014, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

121

Town of Hartford, Vermont

Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that management’s discussion and analysis and the budgetary comparison for the General Fund in Schedule 1 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions, on the financial statements that collectively comprise the Town of Hartford, Vermont’s basic financial statements. The accompanying financial information listed as Schedules 2 through 11 in the table of contents is presented for purposes of additional analysis and is not a required part of the basic financial statements. These Schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, these schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. The combining and budgetary schedules listed in the table of contents as Schedules 12 through 23 are presented for purposes of additional analysis and are not a required part of the basic financial statements. These schedules have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by “Government Auditing Standards” In accordance with “Government Auditing Standards”, we have also issued our report dated January 29, 2015 on our consideration of the Town of Hartford, Vermont’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with “Government Auditing Standards” in considering the Town of Hartford, Vermont’s internal control over financial reporting and compliance.

January 29, 2015 Montpelier, Vermont VT Lic. #92-000180

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Management’s Discussion and Analysis As management of the Town of Hartford, we offer readers of the Town of Hartford’s financial statements this narrative overview and analysis of the financial activities of the Town of Hartford for the fiscal year ended June 30, 2014. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found at the beginning of this report. Financial Highlights ! The assets of the Town of Hartford exceeded its liabilities at the close of the most recent fiscal year by $48,330,148 (net position). Of this amount, $8,091.301(unrestricted net position) may be used by the various funds of the Town to meet the Town’s ongoing obligations to its citizens and creditors. ! The Town’s total net position increased by $2,035,057. Of this amount, net position attributable to governmental activities increased by $2,196,899 and net position attributable to business-type activities decreased by $161,842. ! As of the close of the current fiscal year, the Town of Hartford’s governmental funds reported combined ending fund balances of $5,006,061, a decrease of $958,443 in comparison with the prior year. Of this total amount, $547,804 is available for spending at the government’s discretion. Of this balance, $574,090 represents negative fund balances for funds where revenues were received after June 30, 2014, and $1,121,894 is unassigned. ! At the end of the current fiscal year, unassigned fund balance for the general fund was $1,121,894 or 8.3 percent of unassigned general fund expenditures and operating transfers. The Town’s fund balance policy requires that the Town maintain an unassigned general fund balance of 10.0 percent of general fund regular expenditures and operating transfers, or $1,354,633 as of the current fiscal year. Overview of the Financial Statements This discussion and analysis are intended to serve as an introduction to the Town of Hartford’s basic financial statements. The Town of Hartford’s basic financial statements comprise three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the Town of Hartford’s finances, in a manner similar to a privatesector business. The statement of net position presents information on all of the Town of Hartford’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Town of Hartford is improving or deteriorating. The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).

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Both of the government-wide financial statements distinguish functions of the Town of Hartford that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the Town of Hartford include general government, public safety, public works, health and social services, recreation and parks, conservation and development, cultural, and public improvements. The business-type activities of the Town of Hartford include the municipal arena, solid waste, water and wastewater operations. The government-wide financial statements are designed to include not only the Town of Hartford itself (known as the primary government), but also any legally separate entities for which the Town of Hartford is financially accountable (known as component units). The Town of Hartford has no such entities that qualify as component units. The government-wide financial statements can be found in Exhibits A and B of this report. Fund financial statements. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Town of Hartford, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Town of Hartford can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a governmentâ&#x20AC;&#x2122;s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the governmentâ&#x20AC;&#x2122;s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Town of Hartford maintains eighteen individual governmental funds, including the General Fund, four Special Revenue Funds, eleven Capital Projects Funds, one Debt Service Fund, and one Permanent Fund. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, the Hurricane Irene Fund, the Bridge Street Underpass Fund, and the Maxfield Sports Complex Fund which are considered to be major funds. Data from the other governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report. The basic governmental fund financial statements can be found in Exhibits C through E of this report. Proprietary funds. The Town of Hartford maintains one type of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The Town of Hartford uses enterprise funds to account for its Outdoor Facilities Fund, its Solid Waste Fund, its Water Funds, and its Wastewater Funds.

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Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for the Outdoor Facilities Fund, the Solid Waste Fund, the Water Funds, and the Wastewater Funds, all of which are considered to be major funds of the Town of Hartford. The basic proprietary fund financial statements can be found in Exhibits F through H of this report. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the Town of Hartfordâ&#x20AC;&#x2122;s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The Town has no fiduciary funds. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found immediately following the basic financial statements in this report. Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain supplementary information to provide additional financial information not included in the basic financial statements. This supplementary information includes combining statements for various funds, and budgetary comparison statements. The supplementary information can be found immediately following the notes to the financial statements in this report. Government-wide Financial Analysis TOWN OF HARTFORD, VERMONT'S NET POSITION Governmental Activities 2014 Current and other assets Capital assets Total Assets Long-term liabilities outstanding Other liabilities Total Liabilities Unavailable revenues - prepaid taxes Total deferred inflows of resources Net Position Net investment in capital assets Restricted Unrestricted Total Net Position

125

2013

Business-type Activities 2014

Total

2013

2014

2013

7,161,879 $ 7,804,262 $ 10,183,103 $ 7,855,796 $ 17,344,982 $ 15,660,058 31,702,958 24,934,884 29,093,253 29,379,331 60,796,211 54,314,215 38,864,837

32,739,146

39,276,356

37,235,127

78,141,193

69,974,273

8,208,921 2,082,939

4,669,350 1,694,012

17,525,644 1,928,288

15,743,189 1,507,672

25,734,565 4,011,227

20,412,539 3,201,684

10,291,860

6,363,362

19,453,932

17,250,861

29,745,792

23,614,223

65,253

64,959

65,253

64,959

65,253

64,959

65,253

64,959

25,469,023 996,409 2,042,292

22,226,677 2,037,191 2,046,957

12,745,819 1,027,596 6,049,009

13,377,776 1,002,169 5,604,321

38,214,842 2,024,005 8,091,301

35,604,453 3,039,360 7,651,278

$ 28,507,724 $ 26,310,825 $ 19,822,424 $ 19,984,266 $ 48,330,148 $ 46,295,091

As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. In the case of the Town of Hartford, assets exceeded liabilities by $48,330,148 at the close of the most recent fiscal year. By far the largest portion of the Town of Hartford’s net position (79%) reflects its investment in capital assets (e.g., land, buildings, equipment, and infrastructure) less any related debt used to acquire those assets that is still outstanding. The Town of Hartford uses these capital assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the Town of Hartford’s investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the Town of Hartford’s net position (4%) represents resources that are subject to external restriction on how they may be used. The remaining balance of unrestricted net position ($8,091,301) may be used to meet the government’s ongoing obligations to citizens and creditors. Included in unrestricted net position are amounts that management has assigned for particular purposes, such as capital reserve funds and reserves for expenditures in subsequent years. At the end of the current fiscal year, the Town of Hartford is able to report positive balances in all three categories of net position for the government as a whole, as well as for its separate governmental and business-type activities. The same situation held true for the prior fiscal year. Governmental activities. Governmental activities increased the Town of Hartford’s net position by $2,196,899 during the current fiscal year. Net investment in capital assets, net of related debt, increased by $3,242,346. This increase resulted from the net effect of an increase as a result of depreciation exceeding capital outlays expense by $6,768,117, an increase as a result of principal payments on longterm bonds and notes of $351,957, a decrease as a result of proceeds from the issuance of long-term debt of $3,655,000, and a decrease resulting from an increase in retainage payable of $222,728. Restricted net position decreased by $1,040,782, primarily as a result of the use of donated Maxfield Property funds previously restricted, and also from the use of Debt Service funds. Unrestricted net position decreased by $4,665, as the result of several offsetting normal factors that influence net position from year to year.

Expenses and Program Revenues - Governmental Activities 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 -

Expenses Program Revenues

126

TOWN OF HARTFORD, VERMONT'S CHANGES IN NET POSITION Business-type Activities

Governmental Activities 2014 Revenues Program revenues Charges for services Operating grants and contributions Capital grants and contributions General revenues Property taxes Unrestricted investment earnings Gain(loss) on sale of capital assets Other revenues

Total Revenues Expenses Governmental activities General government Administration Elections and vital statistics Finance Valuation Boards & commissions Public safety Police Fire and ambulance Dispatch Public works Highways Public works administration Health and social services Recreation and parks Recreation administration Recreation programs Parks Conservation and development Cultural Interest on long-term debt Business-type activities Outdoor facilities Solid waste Water and wastewater Total Expenses Change in net position before transfers Transfers Change in net position Net position - beginning of year Net position - end of year

127

(

2013

Total

2014

2013

2014

2013

1,374,270 $ 1,328,663 $ 971,331 997,752 4,123,938 2,969,811 10,778,959 10,543,220 6,353 12,820 8,424 ( 18,586) 246,232 182,758

4,812,363 $ 112,490 -

4,547,581 $ 272,859 -

6,186,633 $ 1,083,821 4,123,938

5,876,244 1,270,611 2,969,811

442 56,433

1,126 162,433

10,778,959 6,795 8,424 ( 302,665

10,543,220 13,946 18,586) 345,191

17,509,507

16,016,438

4,981,728

4,983,999

22,491,235

21,000,437

866,760 170,645 319,429 188,982 5,992

688,321 201,313 391,263 191,270 8,210

866,760 170,645 319,429 188,982 5,992

688,321 201,313 391,263 191,270 8,210

2,533,487 2,938,187 717,106

2,485,084 2,926,545 682,687

2,533,487 2,938,187 717,106

2,485,084 2,926,545 682,687

3,617,023 133,375 272,020

3,801,663 127,981 257,425

3,617,023 133,375 272,020

3,801,663 127,981 257,425

200,798 341,659 319,208 1,631,858 291,569 179,176

191,942 307,985 590,413 1,011,685 235,259 64,409

200,798 341,659 319,208 1,631,858 291,569 179,176

191,942 307,985 590,413 1,011,685 235,259 64,409

265,863 886,207 4,576,834

198,217 885,474 4,389,049

265,863 886,207 4,576,834

198,217 885,474 4,389,049

14,727,274

14,163,455

5,728,904

5,472,740

20,456,178

19,636,195

2,782,233 585,334) ( 2,196,899 26,310,825

1,852,983 ( 200,400)

747,176) ( 585,334

488,741) 200,400

2,035,057 -

1,364,242 -

1,652,583 ( 24,658,242

161,842) ( 19,984,266

288,341) 20,272,607

2,035,057 46,295,091

1,364,242 44,930,849

$ 28,507,724 $ 26,310,825 $ 19,822,424 $ 19,984,266 $ 48,330,148 $ 46,295,091

Revenues by Source - Governmental Activities 0% 1%

Charges for services

Operating grants

Capital grants

Property taxes

62% 24%

Investment earnings

Other revenues

Business-type activities. Business-type activities decreased the Town of Hartfordâ&#x20AC;&#x2122;s net position by $161,842 during the current fiscal year. Key elements of this change are as follows: ! ! !

Charges for services increased by 5.8%. Charges for services in the Outdoor Facilities Fund, Solid Waste and Water Funds remained relatively the same. Charges for services in the Wastewater Funds increased by 9.5% Operating expenses(before depreciation) increased by 0.7%. Total depreciation expense for business-type activities is $1,909,135, a 0.4% increase from the prior year.

Expenses and Program Revenues - Business-type Activities 5,000,000 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 -

Expenses Revenues

128

Revenues by Source - Business-type Activities 1% 2%

Charges for services

Operating grants

Other income

97%

Financial Analysis of the Government’s Funds As noted earlier, the Town of Hartford, Vermont, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds. The focus of the Town of Hartford’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the Town of Hartford’s financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. At the end of the current fiscal year, the Town of Hartford’s governmental funds reported combined ending fund balances of $5,006,061, a decrease of $958,443 in comparison to the prior year. Of this total amount, $27,168 is non-spendable (permanent fund principal) and $969,241 is restricted to indicate that it is not available for discretionary spending, because it is otherwise restricted by grant agreements, statutes, or bond covenants. Of the remaining amount, $3,461,849 has been assigned by the Town for various purposes, and $547,804 is unassigned and available for spending at the government’s discretion. The general fund is the chief operating fund of the Town of Hartford. At the end of the current fiscal year, unassigned fund balance was $1,121,894, and assigned fund balance was $2,486,080. As a measure of the general fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total general fund expenditures and operating transfers. Unassigned fund balance represents 8.3 percent of general fund expenditures and operating transfers, while total fund balance represents 26.6 percent of that same amount. The fund balance of the Town of Hartford’s general fund decreased by $677,679 during the current fiscal year. Key factors in this change are as follows: ! ! !

129

The Town transferred $355,000 from the General Fund to provide funding for the Wendell A. Barwood Arena Renovation Project. The Town transferred $310,000 assigned within the General Fund for the Town’s share of Hurricane Irene repair expenses to the Hurricane Irene Fund in preparation for close out of this fund. The Town transferred $75,000 assigned within the General Fund for the Solid Waste Curbside Recycling Program to the Solid Waste Fund.

Revenue from Taxes was $190,395 under budget during the year as a result of significantly more taxes not received soon enough after the end of the year to fund current operations of the General Fund.

Special revenue funds consist primarily of community development funds ($481,204) and impact fee funds ($120,332). Use of community development funds is restricted by grant close-out agreements, and use of impact fee funds is restricted by the impact fee statute. Capital projects funds made up a significant portion of the Town’s activity during the year. Three funds were large enough and met the criteria to be reported as major funds within the Town’s financial statements. These three major funds were the Hurricane Irene Fund(negative $81,511), The Bridge St Underpass Fund(negative $75,605), and the Maxfield Sports Complex Fund($655,147). The Hurricane Irene Fund has seen the majority of its activity winding down with the exception of the Hazard Mitigation Buyout Program. This program allows the Town to buyout properties severely damaged during Hurricane Irene and at high-risk of future flooding with 100% state and federal grant funding. The Bridge Underpass Fund is used to track revenues and expenditures related to designing a new underpass and sidewalks at the intersection of bridge street and railroad rowe near the White River Junction downtown area. The project geared up significantly during FY13-14 and was almost complete by June 30, 2014. The Maxfield Sports Complex Fund is used to track revenues and expenditures related to designing and constructing a sports complex including several sports fields, basketball courts, tennis courts, and other necessary infrastructure on donated land off from Route 5/North Hartland Road. New capital project funds at the Town include the Pump House & Children’s Pool Fund($220,000) for tracking construction of a new pump house and children’s pool at the pool near the Hartford high school, the Municipal Building Renovation Fund(negative $285,200) used to track revenue and expenditures related to designing and constructing renovations to the Town’s existing municipal building at 171 Bridge Street, and the Prospect Street TIF District Fund which will be used to track improvements to the infrastructure within the Prospect Street TIF District. Debt service funds consist of amounts restricted for payment of final balloon payments on interest-free loans from the state for construction of stormwater separation systems. Proprietary funds. The Town of Hartford’s proprietary funds provide the same type of information found in the government-wide financial statements, but in more detail. Unrestricted net position of the Solid Waste Fund amounted to $309,858 and those of the Water Fund amounted to $1,769,172. Unrestricted net position of the Outdoor Facilities Fund amounted to $463,704 and those of the Wastewater Fund amounted to $3,506,275. Unrestricted net position of the Solid Waste Fund decreased by $35,197, those of the Water Fund decreased $15,969 and those of the Wastewater Fund decreased by $132,646. Unrestricted net position of the Outdoor Facilities Fund increased by $363,208. Other factors concerning the finances of these funds have already been addressed in the discussion of the Town of Hartford’s business-type activities. General Fund Budgetary Highlights Differences between budgeted amounts and actual amounts can be briefly summarized as follows: ! !

The Town transferred $355,000 from the General Fund to provide funding for the Wendell A. Barwood Arena Renovation Project but nothing was budgeted for this transfer Tax revenue was budgeted at $10,545,177 but only $10,354,782 in revenue was recognized resulting in tax revenue being $190,395 under budget. Compared to prior years, significantly less taxes were received soon enough after the end of the year to fund current operations of the General Fund and thus could not be recognized as revenue during FY13-14. Intergovernmental grant revenue was over budget by $153,114 as a result of grants the Town did not plan for at the time of budgeting but were subsequently identified, applied for, and received.

130

The General Government – Administration line was over budget by $144,104 mostly as the result of legal expenditures being higher than budgeted and expenditures within the Information Technology Department also being over budget. The Public Safety – Fire & Ambulance line was under budget by $237,868 during the year mostly due to personnel positions budgeted for but not filled, workman’s compensation insurance coming in under budget, and public safety building expenditures budgeted for but not completed during the year. Capital expenditures for Town parks were under budget by $184,868 during the year due to time constraints which forced the budgeted park projects to be pushed back to future years.

Capital Asset and Debt Administration Capital assets. The Town of Hartford’s investment in capital assets for its governmental and businesstype activities as of June 30, 2014, amounted to $38,214,842(net of accumulated depreciation and related debt). This net investment in capital assets includes land, buildings and improvements, vehicles and equipment, roads and bridges, water and wastewater distribution and collection systems, and construction in progress. The net investment in capital assets increased by 14.6 percent for governmental activities, and decreased 4.8 percent for business-type activities. Major capital asset events during the current fiscal year included the following: . ! Design, engineering, and construction of the new Maxfield Sports Complex($3,267,131) ! Design, engineering, and construction related to renovation of the Barwood Municipal Arena($1,241,605) ! Design, engineering, and construction of the bridge street underpass($2,456,199) ! FY13-14 Paving($907,499) ! Design, engineering, and construction of the new West Hartford Library($768,060) ! Design, engineering, and construction related to the municipal building renovation($410,448) Governmental activities 2014 Land Land improvements Buildings and improvements Vehicles and equipment Roads, bridges and sidewalks Distribution and collection systems Construction in progress Total Assets

2013

Business-type activities 2014

2013

Total 2014

2013

1,107,776 $ 883,876 $ 424,307 $ 414,158 $ 1,532,083 $ 1,298,034 644,417 590,819 83,527 101,028 727,944 691,847 2,089,412 2,228,464 15,659,492 16,810,542 17,748,904 19,039,006 2,827,857 2,832,264 318,436 297,265 3,146,293 3,129,529 15,623,129 15,967,788 15,623,129 15,967,788 11,263,238 11,669,702 11,263,238 11,669,702 9,410,367 2,431,673 1,344,253 86,636 10,754,620 2,518,309

$ 31,702,958 $ 24,934,884 $ 29,093,253 $ 29,379,331 $ 60,796,211 $ 54,314,215

Additional information on the Town of Hartford’s investment in capital assets can be found in note IV.E. of the notes to financial statements. Long-term debt. At the end of the current year, the Town of Hartford had total long-term debt outstanding of $23,585,367. Of this amount, $8,133,464 represents bonded debt backed by the full faith and credit of the Town, and $15,451,903 represents revolving loan debt issued by either the State of Vermont or the Federal Government. Governmental activities

Bonds payable Revolving loans payable Totals

131

Business-type activities 2014

2013

Total

2014

2013

2014

2013

5,363,464 $ 636,552

1,870,225 $ 826,748

2,770,000 $ 14,815,351

360,000 $ 15,338,429

8,133,464 $ 15,451,903

2,230,225 16,165,177

6,000,016 $

2,696,973 $

17,585,351 $

15,698,429 $

23,585,367 $

18,395,402

The Town of Hartford’s total debt increased by $5,189,965 during the year, reflecting repayments on existing debt of $1,125,337, new revolving loan debt within the Hartford wastewater fund of $160,302, new bond debt for the Maxfield Sports Complex, West Hartford Library, and Children’s Pool & Pump House of $3,655,000 and new bond debt for the Barwood Municipal Arena Renovation of $2,500,000. State statutes limit the amount of bonded debt any governmental entity may issue to 10 times its total assessed valuation. The current debt limit for the Town of Hartford is $132,475,580 which is significantly in excess of the Town of Hartford’s outstanding bonded debt. Bonds are issued through the Vermont Municipal Bond Bank. The Town issues no bonded debt on its own behalf and does not maintain its own credit rating. Additional information on the Town of Hartford’s long-term debt can be found in note IV.I. of the notes to financial statements. Economic Factors and Next Year’s Budgets and Rates ! The unemployment rate for the Town is currently 2.5 percent, remaining unchanged from the rate one year ago. This compares with a 3.9 percent rate state-wide, also unchanged from one year ago. ! Health insurance rates have increased, albeit at a slower pace than seen in past recent years ! Restricted, assigned and designated funds at the end of June 30, 2014, amounted to $9,231,639. These funds are available for appropriation to fund capital and equipment purchases in coming years. Included in this amount are funds for subsequent year expenditures in the amount of $200,000. This amount is available for appropriation in future years to reduce the amount that is required to be raised by property taxes. ! Recent data on Vermont economic conditions indicate that the performance of the Vermont economy has again generally outperformed the developments in the U.S. economy overall during the past 12 to 18 months. All of these factors were considered in preparing the Town of Hartford’s budget for the 2016 fiscal year. The Town of Hartford approved a general fund budget for fiscal year 2015 in the amount of $14,543,765. This represents an increase of $1,061,835 or 7.9 percent over the approved budget for the previous year. The Town will utilize $633,436 in assigned capital funds and $200,000 in assigned funds for subsequent year expenditures to pay for expenditures included in this budget. The use of these funds was intended to keep any increase in taxes raised to a minimum. Any increases to Town of Hartford rates were approved by the Selectboard on January 21, 2014 and were effective July 1, 2014. For the Outdoor Facilities Fund, the family season pass, youth season pass, adult season pass, and senior season pass were all increased by $5 which represents an increase between 6.7% and 33.3%. Rates for the Solid Waste Fund remained the same with the exception of residential rates. The rate for disposal of up to 50 lbs. of regular waste increased from $3.05 to $3.25, or 6.6%. Within the Water Fund, the usage fee per 100 cubic feet of water increased approximately 1% and the base rates and flat rates also increased approximately 1%. Within the Wastewater Fund, the rates remained unchanged. Requests for Information This financial report is designed to provide a general overview of the Town of Hartford, Vermont’s finances for all those with an interest in the Town’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Office of the Finance Director, Town of Hartford, 171 Bridge Street, White River Jct., VT 05001.

132

Exhibit A TOWN OF HARTFORD, VERMONT STATEMENT OF NET POSITION JUNE 30, 2014 Governmental Activities ASSETS Cash and cash equivalents Investments Receivables (net of allowance for uncollectible accounts) Taxes receivable Accounts receivable Notes receivable Deposit receivable Due from other governments Restricted assets Cash and cash equivalents Capital assets (net of accumulated depreciation) Land and land improvements Buildings and building improvements Vehicles and equipment Roads, bridges and sidewalks Distribution and collection systems Construction in progress

9,077,108 -

Total

14,163,311 15,857

453,388 79,195 87,695 8,917 1,211,319

885,884 220,111

453,388 965,079 87,695 8,917 1,431,430

219,305

1,752,193 2,089,412 2,827,857 15,623,129 9,410,367

507,834 15,659,492 318,436 11,263,238 1,344,253

2,260,027 17,748,904 3,146,293 15,623,129 11,263,238 10,754,620

38,864,837

39,276,356

78,141,193

1,013,915 204,991 375,785 20,003 43,101 5,698

704,528 41,858 93,159 123,672 28,798 -

1,718,443 246,849 468,944 143,675 71,899 5,698

419,446 8,208,921

936,273 17,525,644

1,355,719 25,734,565

10,291,860

19,453,932

29,745,792

DEFERRED INFLOWS OF RESOURCES Unavailable revenues-prepaid taxes

65,253

Total deferred inflows of resourses

65,253

25,469,023

12,745,819

38,214,842

5,515 120,332 18,000 514,689 219,305

1,027,596 -

5,515 1,147,928 18,000 514,689 219,305

27,168 8,427 82,973 2,042,292

27,168 8,427 82,973 8,091,301

Total Assets LIABILITIES Accounts payable Accrued payroll and benefits payable Accrued compensated absences payable Accrued interest payable Due to other governments Unearned revenue Noncurrent liabilities Due within one year Due in more than one year Total Liabilities

NET POSITION Net investment in capital assets Restricted for: Public safety Impact fee eligible expenses Recreation and parks Community development Debt service Endowments and perpetual care Non-expendable Expendable Other Unrestricted Total Net Position 133

5,086,203 15,857

Business-type Activities

28,507,724

The accompanying notes to financial statements are an integral part of this statement.

6,049,009 $

19,822,424

48,330,148

Exhibit B TOWN OF HARTFORD, VERMONT STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2014 Program Revenues Operating Capital Charges for Grants and Grants and Services Contributions Contributions

Expenses Functions/Programs Governmental activities General government Administration Elections and vital statistics Finance Valuation Boards and commissions Public safety Police Fire and ambulance Dispatch Public works Highways Public works administration Health and social services Recreation and parks Recreation administration Recreation programs Parks Conservation and development Cultural Interest on long-term debt Total governmental activities Business-type activities Outdoor facilities Solid waste Water and wastewater Total business-type activities Total primary government

866,760 170,645 319,429 188,982 5,992

11,081 126,778 54,949 1 -

33,000 53,801 -

Net (Expense) Revenue and Changes in Net Position Governmental Business-type Actvities Activities

($ ( ( ( (

822,679) $ 43,867) 264,480) 135,180) 5,992)

Total

($ ( ( ( (

822,679) 43,867) 264,480) 135,180) 5,992)

2,533,487 2,938,187 717,106

45,708 518,679 347,285

305,474 72,348 5,961

137,516 -

( ( (

2,182,305) 2,209,644) 363,860)

( ( (

2,182,305) 2,209,644) 363,860)

3,617,023 133,375 272,020

19,229 -

267,870 -

2,617,031 -

( ( (

712,893) 133,375) 272,020)

( ( (

712,893) 133,375) 272,020)

200,798 341,659 319,208 1,631,858 291,569 179,176

222,529 28,031 -

9,371 26,701 196,805 -

12,200 1,351,022 6,169 -

( ( ( ( ( (

191,427) 119,130) 280,307) 56,000) 285,400) 179,176)

( ( ( ( ( (

191,427) 119,130) 280,307) 56,000) 285,400) 179,176)

14,727,274

1,374,270

971,331

4,123,938

(

8,257,735)

(

8,257,735)

265,863 886,207 4,576,834

187,339 611,497 4,013,527

4,509 107,981

( ( (

78,524) ( 270,201) ( 455,326) (

78,524) 270,201) 455,326)

5,728,904

4,812,363

112,490

(

804,051) (

804,051)

8,257,735) (

804,051) (

9,061,786)

$ 20,456,178

6,186,633

1,083,821

4,123,938

General revenues: Property taxes Unrestricted investment earnings Gain(loss) on sale of capital assets Other revenues Transfers

(

Total general revenues and transfers Change in net position

442 56,433 585,334

10,778,959 6,795 8,424 302,665 -

10,454,634

642,209

11,096,843

161,842)

2,035,057

2,196,899

Net position, July 1, 2013 Net position, June 30, 2014

10,778,959 6,353 8,424 246,232 585,334)

(

19,984,266

26,310,825 $

28,507,724

19,822,424

46,295,091 $

The accompanying notes to financial statements are an integral part of this statement.

134

48,330,148

Exhibit C TOWN OF HARTFORD, VERMONT BALANCE SHEET GOVERNMENTAL FUNDS JUNE 30, 2014

General Fund ASSETS Cash and equivalents Investments Receivables (net of allowances for uncollectible accounts) Taxes receivable Accounts receivable Notes receivable Deposit receivable Due from other governments Due from other funds Restricted assets: Cash and equivalents

Total Assets LIABILITIES Accounts payable Accrued payroll and benefits payable Due to other governments Due to other funds Unearned revenue Total Liabilities DEFERRED INFLOW OF RESOURCES Unavailable revenues-property taxes Unavailable revenues-prepaid taxes Unavailable revenues-intergovernmental revenues Total deferred inflows of resourses FUND BALANCES Non-spendable Permanent fund principal Restricted for Public safety Impact fee eligible expenses Recreation and parks Community development Debt service Endowments - Expendable Other Assigned for General government Public safety Public works Health and social services Recreation and parks Conservation and development Cultural Unassigned, reported in: General fund Hurricane Irene capital project fund Bridge St Underpass capital project fund Special revenue funds Capital projects funds

2,920,540 -

1,094,406 -

Non-major Governmental Funds

1,071,257 15,857

Total Governmental Funds

5,086,203 15,857

422,721 -

274,679 -

30,887 87,695 8,917 409,931 -

533,388 79,195 87,695 8,917 1,211,319 1,095,368

219,305

4,701,592

422,721

274,679

1,094,406

1,843,849

8,337,247

293,278 204,991 117,583 3,450

2,959 392,709 -

103,002 171,677 -

439,259 -

175,417 43,101 413,399 2,248

1,013,915 204,991 43,101 1,095,368 5,698

619,302

395,668

274,679

439,259

634,165

2,363,073

373,636 65,253 35,427

108,564

75,605

309,628

373,636 65,253 529,224

474,316

108,564

75,605

309,628

968,113

27,168

5,515 120,332 18,000 514,689 219,305 8,427 82,973

708,474 393,464 1,094,515 16,513 64,302 164,061 44,751

655,147 -

52,001 48,621 220,000

708,474 393,464 1,146,516 16,513 768,070 164,061 264,751

(

81,511) (

Maxfield Sports Complex Fund

533,388 48,308 103,988 1,095,368

1,121,894 -

Total Fund Balances Total liabilities, deferred inflows of resources, and fund balances

Bridge Street Underpass Fund

Hurricane Irene Fund

3,607,974

(

4,701,592

81,511) ( 422,721

75,605) -

75,605)

655,147

274,679

1,094,406

( (

33,485) 383,489)

( ( ( (

900,057 $

1,121,894 81,511) 75,605) 33,485) 383,489) 5,006,061

1,843,849

Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activites are not financial resources and, therefore, are not reported in the funds.

Other long-term assets are not available to pay for current-period expenditures and, therefore, are deferred in the funds. Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds. Net position of governmental activities

135

427,072

( $

The accompanying notes to financial statements are an integral part of this statement.

31,702,958

8,628,367) 28,507,724

Exhibit D TOWN OF HARTFORD, VERMONT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2014

General Fund REVENUES Taxes Tax penalties and interest Permits and licenses Intergovernmental revenues Charges for current services Fines and forfeits Impact fees Interest Other revenues

Total Revenues EXPENDITURES Current expenditures General government Administration Elections and vital statistics Finance Valuation Board and commissions Public safety Police Fire and ambulance Dispatch Public works Highways Public works administration Health and social services Recreation and parks Recreation administration Recreation programs Parks Conservation and development Cultural Debt service expenditures Principal Interest Capital expenditures General government Administration Public safety Police Fire and ambulance Dispatch Public works Highways Recreation and parks Parks Conservation and development Cultural Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Proceeds from issuance of debt Proceeds from sale of capital assets Total Other Financing Sources (Uses) Net Change in Fund Balances

10,354,782 185,738 17,665 729,285 1,352,954 69,942 1,265 139,246

1,304,088 -

Maxfield Sports Complex Fund

2,436,873 -

16,900

721,204 14,354 5,089 107,311

10,354,782 185,738 17,665 5,191,450 1,352,954 69,942 14,354 6,354 263,457

2,436,873

16,900

847,958

17,456,696

792,116 158,417 336,474 178,119 5,992

259 -

34,541 -

826,916 158,417 336,474 178,119 5,992

2,338,581 2,523,601 647,765

1,762,896 141,082 267,446

11 -

1,762,907 141,082 267,446

190,379 314,407 216,171 429,626 290,601

930 966,460 -

25,652 -

13,281 20,234 204,273 -

190,379 327,688 262,987 1,600,359 290,601

351,958 164,618

116,482

410,448

526,930

136,900 146,875 5,961

137,515 -

274,415 146,875 5,961

1,146,788

92,000

2,456,199

18,798

3,713,785

45,774 -

307,347 -

3,267,131 -

70,409 768,060

3,312,905 377,756 768,060

12,192,453

1,367,007

2,456,199

3,292,783

2,194,135

21,502,577

3,275,883) (

1,346,177)

(

62,919) (

19,326) (

310,000 -

3,100,000 -

(

1,336,103)

310,000

3,100,000

(

677,679)

247,081

Total Governmental Funds

1,304,088

1,672,695 3,026,570) 17,772

(

Non-major Governmental Funds

12,850,877

658,424

Fund Balances - July 1, 2013 Fund Balances - June 30, 2014

Bridge Street Underpass Fund

Hurricane Irene Fund

4,285,653

(

3,607,974

(

328,592) ( 81,511) ($

(

1,013,541

19,326) (

175,883) (

56,279)

831,030

75,605) $

655,147

The accompanying notes to financial statements are an integral part of this statement.

676,452 217,911) 555,000 -

(

332,636)

900,057

2,659,147 3,244,481) 3,655,000 17,772 3,087,438

(

1,232,693 $

4,045,881)

958,443) 5,964,505

5,006,062

136

Exhibit E TOWN OF HARTFORD, VERMONT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2014

Amounts reported for governmental activities in the statement of activities (Exhibit B) are different because: Net change in fund balance - total government funds (Exhibit D)

Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period.

6,768,117

Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds.

44,386

The issuance of long-term debt (e.g., bonds, leases) provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of governmental funds. Neither transaction, however, has any effect on net position. This amount is the net effect of these differences in the treatment of long-term debt and related items.

(

3,303,042)

Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

(

354,119)

Change in net position of governmental activities (Exhibit B) The accompanying notes to financial statements are an integral part of this statement.

137

958,443)

2,196,899

Exhibit F TOWN OF HARTFORD, VERMONT STATEMENT OF FUND NET POSITION PROPRIETARY FUNDS JUNE 30, 2014

Major Funds Solid Waste Fund ASSETS Current Assets Cash and cash equivalents Accounts receivable (net of allowance for uncollectible accounts) Due from other governments

Total Current Assets Noncurrent Assets Capital assets Land and land improvements Buildings and building improvements Vehicles and equipment Distribution and collection systems Construction in progress Less accumulated depreciation

(

Total Noncurrent Assets Total Assets LIABILITIES Current Liabilities Accounts payable Accrued payroll and benefits payable Accrued compensated absences payable Accrued interest payable Due to other governments Accrued postclosure costs - current portion Other post employment benefits - current portion Bonds and notes payable - current portion Total Current Liabilities Noncurrent Liabilities Accrued postclosure costs Other post employment benefits Bonds and notes payable Total Noncurrent Liabilities Total Liabilities NET POSITION Net investment in capital assets Restricted Impact fee eligible expenses Unrestricted Total Net Position

804,708

Water Fund

2,000,354

Outdoor Facilties Fund

Wastewater Fund

4,125,585

2,146,461

Total Proprietary Funds

9,077,108

24,009 4,150

242,229 -

536,858 215,961

82,788 -

885,884 220,111

832,867

2,242,583

4,878,404

2,229,249

10,183,103

260,125 25,961,073 480,159 12,355,408 18,151,795) (

928,840 73,798 1,245,605 954,229)

571,309 28,842,425 1,218,492 23,530,957 1,344,252 26,414,182)

277,184 1,672,352 378,558 1,646,204) (

34,000 280,160 285,977 11,175,549 98,647 5,661,954) (

(

681,890

6,212,379

20,904,970

1,294,014

29,093,253

1,514,757

8,454,962

25,783,374

3,523,263

39,276,356

63,824 6,768 11,081 23,000 -

122,338 14,329 26,101 4,637 141,355

63,534 20,243 52,534 108,642 646,918

454,832 518 3,443 10,393 28,798 125,000

704,528 41,858 93,159 123,672 28,798 23,000 913,273

104,673

308,760

891,871

622,984

1,928,288

322,000 96,335 -

137,909 1,696,882

297,322 12,600,196

2,375,000

322,000 531,566 16,672,078

418,335

1,834,791

12,897,518

2,375,000

17,525,644

523,008

2,143,551

13,789,389

2,997,984

19,453,932

681,891

4,369,503

7,632,850

61,575

12,745,819

309,858

172,736 1,769,172

854,860 3,506,275

463,704

1,027,596 6,049,009

6,311,411

$ 11,993,985

525,279

$ 19,822,424

991,749

The accompanying notes to financial statements are an integral part of this statement.

138

Exhibit G TOWN OF HARTFORD, VERMONT STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION PROPRIETARY FUNDS FOR THE YEAR ENDED JUNE 30, 2014

Major Funds Solid Waste Fund OPERATING REVENUES Charges for services Rents and other income

Total Operating Revenues

611,497 12,172

Water Fund

623,669

OPERATING EXPENSES Personnel services Administration expenses Utilities Contract services Postclosure care costs Franchise tax Waste generation fee Equipment operation Repairs and maintenance Materials and supplies Insurance expense Small equipment Books and periodicals Depreciation

(

Total Operating Expenses

329,611 5,653 19,056 409,336 4,415) 6,945 5,945 9,334 16,221 7,024 8,532 191 72,774 886,207

Operating Income (Loss)

(

NONOPERATING REVENUES (EXPENSES) Intergovernmental revenues Interest revenue Interest/admin fee expense Total Nonoperating Revenues (Expenses)

262,538)

4,509 58 4,567

139

4,812,363 56,433

1,353,042

2,703,875

188,210

4,868,796

550,510 23,811 104,479 17,472 15,454 65,230 47,090 12,962 9,517 11 373,274

918,946 25,385 257,483 149,262 39,396 56,303 80,153 36,389 6,145 1,448,402

89,092 55,047 7,790 5,879 3,636 9,400 14,685

1,888,159 54,849 436,065 583,860 4,415) 6,945 5,945 70,063 137,754 137,903 67,283 15,853 11 1,909,135

1,219,810

3,017,864

185,529

(

313,989)

2,681

(

5,309,410 (

440,614)

(

59,548) (

171,255) (

80,326) (

306,562)

73,684

(

485,244) (

77,645) (

747,176)

729,892 729,892) (

1,013,112 1,013,112) (

464,500 29,166) (

2,376,089 1,790,755)

150,000

107,971)

73,684

1,099,720 991,749

(

168,585 18,585) (

187,339 871

112,490 442 419,494)

(

Total Net Position - June 30, 2014

8 80,334) (

TRANSFERS Transfers in Transfers out

Total Net Position - July 1, 2013

2,673,616 30,259

107,981 254 279,490) (

257,971)

(

Total Proprietary Funds

122 59,670) (

(

Change in Net Position

1,339,911 13,131

133,232

Income (Loss) Before Transfers

Total Transfers

Outdoor Facilties Fund

Wastewater Fund

(

485,244)

6,237,727

12,479,229

6,311,411

$ 11,993,985

The accompanying notes to financial statements are an integral part of this statement.

435,334 357,689

585,334 (

161,842)

167,590

19,984,266

525,279

$ 19,822,424

Exhibit H TOWN OF HARTFORD, VERMONT STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED JUNE 30, 2014

Major Funds Solid Waste Fund CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers and users Cash paid to employees Cash paid to suppliers Net cash provided (used) by operating activities

Water Fund

$ ( (

632,713 $ 321,495) ( 504,735) (

(

193,517)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Due to other governments Transfers from other funds Net cash provided (used) by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Subsidies from government grants Proceeds from issuance of debt Principal payments - bonds and notes Interest/admin fee paid Purchase of capital assets Net cash provided (used) by capital and related financing activities

Outdoor Facilties Fund

Wastewater Fund

1,352,391 $ 534,270) ( 192,330) ( 625,791

2,696,376 $ 881,925) ( 698,059) ( 1,116,392

Total Proprietary Funds

188,210 $ 89,248) ( 82,353) ( 16,609

4,869,690 1,826,938) 1,477,477) 1,565,275

150,000

(

144,916) ( -

123,447) ( -

53,990) ( 435,334

322,353) 585,334

150,000

(

144,916) (

123,447)

381,344

262,981

5,573 -

( ( (

3,398 137,675) ( 60,036) ( 172,177) (

160,302 635,705) 284,448) ( 209,306) (

2,500,000 - ( 69,941) ( 786,821) (

5,573

(

366,490) (

969,157)

1,643,238

313,164

8,971 2,660,302 773,380) 414,425) 1,168,304)

CASH FLOWS FROM INVESTING ACTIVITIES Interest received

122

254

442

Net cash provided (used) by investing activities

122

254

442

114,507

24,042

2,041,199

2,141,862

Net increase (decrease) in cash and equivalents

(

37,886)

Cash and equivalents - July 1, 2013

842,594

1,885,847

4,101,543

105,262

6,935,246

Cash and equivalents - June 30, 2014

804,708

2,000,354

4,125,585

2,146,461

9,077,108

Reconciliation of operating income to net cash provided (used) by operating activities Operating income (loss) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities Depreciation (Increase) decrease in accounts receivable Increase (decrease) in accounts payable Increase (decrease) in accrued expenses

(

Total adjustments Net cash provided (used) by operating activities

262,538)

133,232

(

313,989)

2,681

(

440,614)

72,774 9,043 ( 2,087 14,883)

373,274 651) ( 103,696 ( 16,240

1,448,402 7,499) 47,543) ( 37,021 (

14,685 601) 156)

1,909,135 893 57,639 38,222

69,021

492,559

1,430,381

13,928

2,005,889

193,517) $

625,791

1,116,392

16,609

The accompanying notes to financial statements are an integral part of this statement. 140

1,565,275

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 The Town of Hartford, Vermont, (the Town) was chartered by King George III of England on July 4, 1761. The Town adopted a governance charter in accordance with Vermont statutes on November 4, 2008, which was subsequently ratified by the State on May 7, 2012. The Town operates under a Board of Selectmen-Town Manager form of government, and provides the following services: general administration, public safety (police, fire, and ambulance), streets, health and social services, culture and recreation, planning and zoning, community development, and public improvements. Other services include utility (solid waste, water and wastewater) operations. I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies adopted by the Town of Hartford conform to generally accepted accounting principles (GAAP) as applicable to governmental entities. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing accounting and financial reporting principles. The following is a summary of the more significant accounting policies employed in the preparation of these financial statements. A. The Financial Reporting Entity This report includes all of the funds of the Town of Hartford, Vermont. The reporting entity consists of the primary government; organizations for which the primary government is financially accountable; and other organizations for which the nature and significance of their relationship with the primary government are such that their exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. The primary government is financially accountable if it appoints a voting majority of the organizations governing body and it is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to or burdens on the primary government. The primary government may be financially accountable if an organization is fiscally dependent on the primary government. There are no agencies or entities that should be combined with the financial statements of the Town. B. Basis of Presentation The accounts of the Town are organized and operated on the basis of fund accounting. A fund is an independent fiscal and accounting entity with a separate set of self-balancing accounts which comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which they are spent and the means by which spending activities are controlled. The basic financial statements of the Town of Hartford include both government-wide statements and fund financial statements. The focus of the government-wide statements is on reporting the operating results and financial position of the Town as a whole and present a longer-term view of the Town’s finances. The focus of the fund financial statements is on reporting on the operating results and financial position of the most significant funds of the Town and present a shorter-term view of how operations were financed and what remains available for future spending. Government-wide Statements: The statement of net poistion and the statement of activities display information about the Town. These statements include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double counting of activities between funds; however, interfund services provided and used are not eliminated. These statements distinguish between the governmental and business-type activities of the Town. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties. The statement of activities presents a comparison between direct expenses and program revenues for each function of the Town’s governmental activities and for each segment of the Town’s business-type activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues. 141

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(continued) B. Basis of Presentation (continued) Fund Financial Statements: The fund financial statements provide information about the Town’s funds, including fiduciary funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the Town’s various enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. The Town reports on the following major governmental funds: General Fund. This is the general operating fund of the Town. It accounts for all financial resources of the general government, except those not accounted for in another fund. Hurricane Irene Fund. This fund is a capital project fund used to track all revenue and expenditures related to Hurricane Irene. Expenditures consist of various repair projects to restore damage from the Hurricane. Revenues consist of reimbursements from FEMA and from other sources. Bridge Street Underpass Fund. This is a capital project fund used to track construction of a new railroad tracks underpass(including sidewalks) at the intersection of Bridge Street and Railroad Row near the White River Junction downtown area. The project is 100% state and federal grant funded. Major construction was completed and the underpass was opened for use during the Fall of 2014. Maxfield Sports Complex Fund. This capital project fund is used to track the design, development, and construction of a sports complex on land donated to the Town located off from Route 5/N. Hartland Road. When complete, the sports complex will include several fields which can be used for soccer, baseball, lacrosse and other sports. Basketball and tennis courts will also be included. The fields will be used by Hartford School District sports teams and also other teams through the Town’s Parks & Recreation department. Construction of this project has been funded by the sale of a portion of the donated land, $3.5 million in bonds proceeds, and other miscellaneous sources, such as donations. The Town reports on the following major enterprise funds: Outdoor Facilities Fund. This fund accounts for the activities of the Town’s municipal arena, which provides recreational opportunities for hockey players and skaters. Solid Waste Fund. This fund accounts for the activities of the Town’s recycling center and transfer station for construction and demolition debris and municipal solid waste. Water Fund. This funds accounts for the activities of the Town’s water supply systems. Included in this fund are the central water system and the Quechee water system. Wastewater Fund. This fund accounts for the activities of the Town’s wastewater treatment plants and collection systems. Included in this fund are the central wastewater system and the Quechee wastewater system. The Town reports on the following nonmajor governmental fund types: Special Revenue Funds. These funds account for the proceeds of specific revenue sources that are legally restricted or committed to expenditures for specific purposes other than debt service or capital projects. Included in these funds are Public Safety Funds, Recreation Funds, Community Development Funds, and Impact Fee Funds. 142

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(continued) B. Basis of Presentation (continued) Capital Project Funds. These funds account for all financial resources that are restricted, committed, or assigned to expenditures for capital outlays which are not financed by Proprietary Funds. Included in this fund type is the Roundabout Fund, the Combined Sewer Overflow (CSO) Project Fund, the DPW Garage Fund, the Quechee Bridge Fund, W. Hartford Library Fund, Municipal Building Renovation Fund, and two new funds; the Pump House & Children’s Pool Fund and the Prospect Street TIF District Fund. Debt Service Fund. This fund accounts for the annual payments of principal and interest on general long-term debt of the Town, and for the accumulation of resources for future debt service payments on general long-term debt of the Town. Permanent Fund. This fund accounts for financial resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that are for the benefit of the Town or its citizens. Included in this fund type is the Town Cemetery Trust Fund. The Town has no non-major enterprise funds or fiduciary fund types. C. Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time the liabilities are incurred, regardless of when the related cash flow takes place. Nonexchange transactions, in which the Town gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied. Governmental funds are reported using the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. “Measurable” means the amount of the transaction can be determined, and “available” means the amount is collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Town considers all revenues reported in governmental funds to be available if the revenues are collected within sixty days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on general long-term debt, other postemployment benefits, and compensated absences, which are recognized as expenditures to the extent they have matured. General capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of general long-term debt and acquisitions under capital leases are reported as other financing sources. Property taxes, intergovernmental revenues and charges for current services associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the Town. Under the terms of grant agreements, the Town funds certain programs by a combination of specific costreimbursement grants, categorical block grants, and general revenues. Thus, when program expenses are incurred, there are both restricted and unrestricted net position available to finance the program. It is the Town’s policy to first apply cost-reimbursement grant resources to such programs, followed by general revenues. Expenditure driven grants are recognized as revenue when the qualifying expenditures have been incurred and other grant requirements have been met. When expenditures are incurred for purposes for which both restricted and unrestricted amounts are available, it is the Town’s policy to first consider restricted amounts to have been spent, followed by committed, assigned, and finally unassigned amounts. 143

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(continued) D. Measurement Focus The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Government-wide and proprietary fund financial statements are reported using the economic resources measurement focus. This means that all assets and liabilities associated with the operation of these funds (whether current or noncurrent) are included on the balance sheet (or statement of net position). Fund equity (i.e., net position) is segregated into investment in capital assets, net of related debt; restricted net position; and unrestricted net position. Operating statements present increases (i.e., revenues) and decreases (i.e., expenses) in net position. Governmental fund financial statements are reported using the current financial resources measurement focus. This means that only current assets and current liabilities are generally reported on their balance sheets. Their reported fund balances (net current position) are considered a measure of available spendable resources. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current position. Accordingly, they are said to present a summary of sources and uses of available spendable resources during a period. E. Use of Estimates The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The most significant estimates used by the Town are the estimated useful lives used to calculate depreciation of property, plant and equipment, the estimated costs of post closure monitoring of the landfill, and the estimated costs of other postemployment benefits. F. New Pronouncement – Financial Reporting for Pension Plans The Governmental Accounting Standards Board (GASB) issued Statement No. 68, “Financial Reporting for Pension Plans” – an amendment of GASB Statement No. 27, effective for fiscal years beginning after June 15, 2014. This new accounting and reporting standard may impact the Town’s measurement and recognition of pension liabilities, deferred outflows or resources, deferred inflows of resources, and expenses/expenditures in government-wide and/or enterprise fund financial statements. The requirements of this statement may require restating of beginning net position. The Town is currently not planning to early implement this Statement, and has made no estimation of the effect this Statement will have in the financial statements. G. Assets, Liabilities and Equity 1. Cash The Town’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. 2. Investments State Statute do not restrict the types of investments the Town can make. All investments require the authorization of the Board of Selectmen. Investments are valued at fair value. The investments are registered securities held by the Town or by its agent in the Town’s name. In accordance with GASB 31, “Accounting and Financial Reporting for Certain Investments,” investments with readily determinable fair values are reported at their fair values on the balance sheet. Unrealized gains and losses are included in revenue.

144

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(continued) 3. Receivables Accounts receivable are shown net of an allowance for uncollectible accounts for the estimated losses that will be incurred in the collection of the receivables. The estimated losses are based on the judgement of management and a review of the current status of existing receivables. Transactions between funds that are representative of lending/borrowing arrangements that are outstanding at the end of the fiscal year are referred to as “advances to/from other funds”. All other outstanding balances between funds are reported as “due to/from other funds.” The Town is responsible for assessing and collecting its own property taxes, as well as taxes for the State for school purposes. Property taxes are assessed based on property valuations as of April 1 annually. Taxes are collected twice a year in August and February. During the tax year ended June 30, 2014, taxes became due and payable on August 9, 2013, and February 7, 2014. Taxes unpaid after the August due date are considered to be late, and are subject to monthly interest at 1%. Taxes unpaid after the February due date are delinquent, and are subject to an 8% penalty, and interest calculated at 1% per month for the first three months, and then 1.5% per month thereafter. Unpaid taxes become an enforceable lien on the property, and such properties are subject to tax sale by the delinquent tax collector. As of June 30, 2014, delinquent taxes receivable were $533,388, net of a $80,000 allowance for uncollectible taxes. The tax rate for 2014 was as follows:

Homestead Homestead education tax Non-residential education tax Town general fund appropriations Town restricted appropriations Windsor County tax Local agreement tax Total

Non-residential

1.3803 $ 0.7707 0.0113 0.0034 0.0019

1.4531 0.7707 0.0113 0.0034 0.0019

2.1676 $

2.2404

The first installment of property taxes for the budget period from July 1, 2014, to June 30, 2015 is due and payable on August 15, 2014 and February 6, 2015. As of June 30, 2014, the Town had collected $65,253 of those taxes. This amount is shown as unavailable revenue at June 30, 2014, and will be recorded as revenue in August, 2014. 4. Inventories The Town does not record inventories of supplies as these amounts are not material in relation to the Town’s results of operations. Accordingly, expenditures related to inventories are reported in governmental funds when purchased. 5. Restricted Assets Certain assets of the debt service fund are classified as restricted assets because agreements with Vermont Special Pollution Control Revolving Fund (for CSO loans) restrict the use of those funds to payment of debt service.

145

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(continued) G. Assets, Liabilities and Equity(continued) 6. Capital Assets Capital assets are reported at actual cost or estimated historical cost based on appraisals or deflated current replacement cost if purchased or constructed. Contributed assets are recorded at their estimated fair value at the time received. Major outlays for capital assets and improvements are capitalized as constructed. Interest incurred during the construction phase of proprietary fund capital assets is reflected in the capitalized value of the asset constructed, net of any interest earned on the invested proceeds during the same period. Interest is not capitalized during the construction phase of capital assets used in governmental activities. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the assets’ lives are not capitalized. Capital assets reported in the government-wide and proprietary fund financial statements are depreciated in order that the cost of these assets will be charged to expenses over their estimated service lives, using the straight line method of calculating depreciation. Capitalization thresholds (the dollar values above which asset acquisitions are added to the capital asset accounts) and estimated useful lives of capital assets are as follows:

Land improvements Buildings and building improvements Vehicles and equipment Roads, bridges, and sidewalks Distribution and collection systems

Capitalization Threshold

Estimated Service Life

10-50 years 10-75 years 3-25 years 20-75 years 20-75 years

10,000 20,000 5,000 20,000 20,000

Capital assets are not reported in the governmental fund type financial statements. Capital outlays in these funds are recorded as expenditures in the year they are paid. 7. Compensated Absences It is the Town’s policy to permit employees to accumulate earned but unused vacation and sick time. Unused vacation time must be used within the next succeeding fiscal year, and is paid to the employee upon termination of their employment if their term of employment has exceeded six months. The accrual for unused vacation time, based on current pay rates, is recorded in the government-wide and proprietary fund financial statements, with the general fund being used to liquidate amounts recorded in the government-wide statements. Liability for unused vacation time is not reported in the governmental fund type financial statements unless they have matured. Payments for unused vacation time are recorded as expenditures in the year they are paid. No liability is reported for earned but unused sick time because it is not a vested benefit. 8. Accrued Closure/Postclosure Costs The Town operated a landfill for use by Town residents and various neighboring towns. The landfill ceased accepting solid waste as of December 31, 1992. Subsequently the Town operated a landfill for construction and demolition debris. Phase I of this landfill ceased accepting debris for disposal as of July 31, 1998, and was closed and capped during the fiscal year ended June 30, 2000. There are no plans to open Phase II of the landfill. Currently, the Town operates a transfer station for municipal solid waste, and a grinding facility and transfer station for construction and demolition debris. State statutes require that the Town monitor the groundwater quality for thirty years after capping a landfill. Fifteen years remain of the Town’s obligation under the statutes. The Town’s engineers estimated this liability at $345,000. This liability has been recorded as an accrued expense as of June 30, 2014. A total of $479,565 has been set aside to pay this accrued liability. The amounts are based on what it would cost to perform all postclosure care now. Actual costs may vary due to changes in the cost of living, changes in technology, 146 changes in regulations, or variances between estimated and actual amounts.

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(continued) G. Assets, Liabilities and Equity(continued) 9. Other Postemployment Benefits The Town provides postemployment benefits for health insurance coverage for any employee who has attained age 55 and retires with a minimum of ten years of service (twenty years of service for employees hired after January 1, 1999). Other postemployment benefits are reported in the government-wide and proprietary fund financial statements. Governmental fund type financial statements do not include OPEB as those funds use the current financial resources measurement focus and only include current assets and liabilities on their balance sheets. 10. Long-term Liabilities Long-term liabilities include bonds and notes payable, and capital leases payable. Long-term liabilities also include other obligations such as compensated absences and postemployment benefits. Long-term liabilities are reported in the government-wide and proprietary fund financial statements. Governmental fund financial statements do not include any long-term liabilities as those funds use the current financial resources measurement focus and only include current assets and liabilities on their balance sheets. 11. Fund Equity Fund balances and net position are classified based upon any restrictions that have been placed on those balances or any tentative plans management may have made for those balances. Restrictions of net position in government-wide and proprietary fund type financial statements represent amounts that cannot be appropriated or are legally restricted for a specific purpose by a grant, contract, or other binding agreement. Fund balances of governmental fund type financial statements are classified as nonspendable (not in spendable form or legally required to remain intact); restricted (constraints on the use of resources are either externally imposed by creditors, grantors, or donors, or imposed by law through enabling legislation); committed (constraints on the use of resources are imposed by formal action of the voters at town meeting); assigned (reflecting the select boardâ&#x20AC;&#x2122;s intended use of the resources); and unassigned. The Town has established a policy to require the Selectboard to approve all fund assignments and document such approvals in the board meeting minutes. II. EXPLANATION OF DIFFERENCES BETWEEN GOVERNMENTAL FUND STATEMENTS AND GOVERNMENT-WIDE STATEMENTS Governmental Fund financial statements are presented using the current financial resources measurement focus and the modified accrual basis of accounting, while government-wide financial statements are presented using the economic resources measurement focus and the accrual basis of accounting. These differences in the measurement focus and basis of accounting lead to differences between the governmental fund financial statements and the government-wide financial statements, as follows: Long-term revenue differences arise because governmental funds report revenues only when they are considered â&#x20AC;&#x153;availableâ&#x20AC;?, whereas government-wide statements report revenues when they are earned. Long-term expense differences arise because governmental funds report operating expenses (including interest) using the modified accrual basis of accounting, whereas government-wide statements report expenses using the accrual basis of accounting. Capital-related differences arise because governmental funds report capital outlays as current period expenditures, whereas government-wide statements report depreciation expense as an expense. Further, governmental funds report the proceeds from the sale of capital assets as revenue, whereas government-wide statements report the gain or loss from the sale of capital assets as revenue or expense. The total capital related difference for the year-ended June 30, 2014 of $6,768,116 can be broken down as follows: Capital outlays for the year were $9,126,687 and depreciation was $2,349,223 resulting in capital outlays exceeding depreciation by $6,777,464. Proceeds from the sale of capital assets were $17,772 and the gain from sale of capital assets was $8,424 resulting in proceeds from the sale of capital assets exceeding the gain from sale of capital assets by $9,348.

147

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 II. EXPLANATION OF DIFFERENCES BETWEEN GOVERNMENTAL FUND STATEMENTS AND GOVERNMENT-WIDE STATEMENTS(continued) Long-term debt transaction differences arise because governmental funds report bond proceeds as other financing sources and principal payments as expenditures, whereas government-wide statements report those transactions as increases and decreases in liabilities. A. Governmental Funds Balance Sheet and the Statement of Net Position Detailed explanation of the differences between governmental funds balance sheet and government-wide statement of net position are as follows: Total Governmental Funds ASSETS Cash and cash equivalents Investments Receivables Taxes receivable Accounts receivable Notes receivable Deposit receivable Due from other governments Due from other funds Restricted assets Cash and equivalents Capital assets

Long-term Revenues/ Expenses

5,086,203 15,857

533,388 79,195 87,695 8,917 1,211,319 1,095,368

(

219,305 -

Total Assets

Total Liabilities

- $ 80,000) -

Long-term Debt Transactions

Statement of Net Position Total

Elimination of Due To/From

- $ -

- (

1,095,368)

5,086,203 15,857 453,388 79,195 87,695 8,917 1,211,319 -

31,702,958

80,000)

31,702,958

- (

1,095,368)

38,864,837

1,013,915 204,991 1,095,368 43,101 5,698 -

375,785 20,003 -

- ( 8,628,367

1,095,368) -

1,013,915 204,991 375,785 20,003 43,101 5,698 8,628,367

2,363,073

395,788

8,628,367 (

1,095,368)

10,291,860

65,253 -

65,253

25,469,023 3,038,701

8,337,247

LIABILITIES Accounts payable Accrued payroll and benefits payable Accrued compensated absences payable Accrued interest payable Due to other funds Due to other governments Unearned revenue Noncurrent liabilities

CapitalRelated Items

(

219,305 31,702,958

DEFERRED INFLOWS OF RESOURCES Unavailable revenues-property taxes Unavailable revenues-prepaid taxes Unavailable revenues-intergovt revenues

373,636 65,253 529,224

(

373,636) 529,224)

Total Deferred Inflows of Resources

968,113

(

902,860)

NET POSITION Net investment in capital assets Other Total Net Position

(

5,006,061 $

5,006,061

427,072

31,702,958 ( - (

6,233,935) 2,394,432)

427,072 $

31,702,958 ($

8,628,367) $

28,507,724

148

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 II. EXPLANATION OF DIFFERENCES BETWEEN GOVERNMENTAL FUND STATEMENTS AND GOVERNMENT-WIDE STATEMENTS(continued) B. Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances and the Statement of Activities Detailed explanation of the differences between governmental funds statement of revenues, expenditures and changes in fund balances and government-wide statement of activities are as follows: Total Governmental Funds REVENUES Taxes Tax penalties and interest Permits and licenses Intergovernmental revenues Charges for current services Fines and forfeits Impact fees Interest Other revenues Other sources: Proceeds from sale of assets Proceeds from issuance of debt

826,916 158,417 336,474 178,119 5,992

( (

192,752) 1,301)

( 44,386 (

(

2,338,581 2,523,601 647,765 1,762,907 141,082 267,446

(

190,379 327,688 262,987 1,600,359 290,601 9,126,687

Total Expenditures

149

238,439 $

21,129,468

EXPENDITURES Current General government Administration Elections and vital statistics Finance Valuation Board and commissions Public safety Police Fire and ambulance Dispatch Public works Highways Public works administration Health and social services Recreation and parks Recreation administration Recreation programs Parks Conservation and development Cultural Capital improvements Debt service Principal Interest Other uses: Transfers to other funds

- $

10,593,221 185,738 17,665 4,998,698 1,351,653 69,942 14,354 6,354 263,457

9,348) - (

3,655,000)

8,424 -

9,348) (

3,655,000)

17,509,506

866,760 170,645 319,429 188,982 5,992

67,107 97,472 40,882

127,799 317,114 28,459

2,533,487 2,938,187 717,106

72,682 9,451)

1,781,434 1,744 4,574

3,617,023 133,375 272,020

14,558

585,334

200,798 341,659 319,208 1,631,858 291,569 -

840 51,652

(

968 9,126,687) (

Statement of Activities Total

32,088 2,551

351,958 164,618

958,443)

Long-term Debt Transactions

7,756 9,677 17,045) 10,863

10,419 13,131 4,569 31,499

22,087,911 ($

CapitalRelated Items

17,772 3,655,000

Total Revenues

Net change for the year

10,354,782 185,738 17,665 5,191,450 1,352,954 69,942 14,354 6,354 263,457

Long-term Revenues/ Expenses

354,119 (

6,777,464) (

309,733) $

6,768,116 ($

351,958)

179,176

585,334

351,958) 3,303,042)

15,312,607 $

2,196,899

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 III. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Information An annual budget is adopted for the General Fund. The General Fund budgetary basis of accounting utilizes generally accepted accounting principles plus assignments of fund balances. Budgets for the General Fund only include unassigned funds, and do not include activity for assigned funds or reserve funds. Special Revenue Funds and Capital Project Funds adopt project-length budgets instead of annual budgets. Budgets are not adopted for Debt Service Funds or Permanent Funds. The budget calendar begins during October with the submission of departmental budget requests to the Town Manager so that budgets may be prepared. The proposed budgets are presented to the Board of Selectmen for their review at the beginning of December. The Board holds numerous public hearings on the proposed budget, and prepares a final budget by the end of January. Budgets for Proprietary Funds are then adopted by the Board, while the budget for the General Fund is presented to the voters for consideration at the annual Town Meeting in March. The budget is prepared by fund, function and department. The Town’s department heads may make adjustments to appropriations within their department, while adjustment between departments can only be made with the approval of the Town Manager and the Board of Selectmen. The legal level of budgetary control is at the department level. No formal amendments are made to the budgets that were previously adopted. The Town includes in expenditures those amounts that are treated as transfers to assigned net position, including both cash amounts transferred for future capital expenditures and those amounts that are intended to be assigned for future operating expenditures. For the year ended June 30, 2014, expenditures were under budget by $352,454. This overture was the result of capital expenditure budgeted within the Fire & Ambulance and Recreation & Parks Departments which were planned but not completed due to time constraints. IV. DETAILED NOTES ON ALL FUNDS A. Cash At year end, the Town’s carrying amount of deposits was $14,382,615, and the bank balance was $14,406,191. Of the bank balance, $269,831, was covered by federal depository insurance. Of the remaining balance, $10,940,905 was collateralized with securities held by the financial institution’s agent in the Town’s name, $3,195,455 was protected within a bank’s Corporate Trust Department segregated from the regular deposit and lending activities of the bank, and none was unsecured and uncollateralized. Due to higher cash flows at certain times during the year, the amounts collateralized with securities held by the financial institution’s agent in the Town’s name were substantially higher than at year end. B. Investments Investments at June 30, 2014, consisted of 364.688 shares of Fidelity’s Puritan Fund and 67.625 shares of Fidelity’s Value Fund, which together had a cost basis of $10,143 and a fair value of $15,857. Unrealized gains and losses, which are included in revenue, resulted in an increase in value of $2,309 for the year ended June 30, 2014. C. Accounts receivable Accounts receivable at year end, as reported in the statement of net position, including applicable allowances for uncollectible accounts, are as follows:

150

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) C. Accounts receivable(continued)

Governmental Activities Ambulance accounts receivable (net of allowance of $804,365) Miscellaneous receivables (net of allowance of $0 [general] and $0 [enterprise]) Impact fees receivable Accrued interest receivable Due from school district User charges receivable (net of allowance of $29,500) -Billed -Unbilled

34,743 $

BusinessType Activities

Total

- $

34,743

13,565 30,707 180 -

12,182 15,365 82,788

25,747 46,072 180 82,788

408,735 366,814

885,884 $

965,079

79,195 $

D. Notes Receivable Notes receivable at year end, including the applicable allowances for uncollectible amounts, are as follows:

Notes receivable - various revolving loans, six loans outstanding, interest at 1.0% for two of them and 5.25% for the other four, various due dates, secured by business assets and personal guarantees. Of the six loans, three were in arrears at June 30, 2014

Notes receivable - Upper Valley Housing Associates, 0% interest, monthly payments of $2,133 beginning January 1, 2034, thru December 1, 2059, secured by third mortgage

640,000

Total Allowance for doubtful loan balances Net Notes Receivable

151

99,215

739,215 (

651,520)

87,695

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) E. Capital Assets Capital asset activity for the year ended June 30, 2014, was as follows: Beginning Balance GOVERNMENTAL ACTIVITIES Capital assets, not being depreciated: Land Construction in progress

Total capital assets not being depreciated Capital assets, being depreciated: Land improvements Buildings and building improvements Vehicles and equipment Roads, bridges and sidewalks

Increases

Ending Balance

Decreases

883,876 $ 2,431,673

223,900 $ 6,978,694

- $ -

3,315,549

7,202,594

1,107,776 9,410,367 10,518,143

825,147 4,966,266 7,177,085 30,024,443

83,447 6,820 717,915 ( 1,150,195

230,252) -

908,594 4,973,086 7,664,748 31,174,638

42,992,941

1,958,377 (

230,252)

44,721,066

46,308,490

9,160,971 (

230,252)

55,239,209

234,328 2,737,803 4,344,819 14,056,656

29,849 145,871 678,650 ( 1,494,853

186,578) -

264,177 2,883,674 4,836,891 15,551,509

Total capital assets, accumulated depreciation

21,373,606

2,349,223 (

186,578)

23,536,251

Total Governmental Capital Assets, Net

24,934,884

6,811,748 (

43,674)

31,702,958

424,307 86,636

1,340,253 (

82,636)

424,307 1,344,253

510,943

1,340,253 (

82,636)

1,768,560

147,002 28,842,425 1,182,551 23,244,115

78,600 ( 286,842

42,660) -

147,002 28,842,425 1,218,491 23,530,957

53,416,093

365,442 (

42,660)

53,738,875

53,927,036

1,705,695 (

125,296)

55,507,435

56,125 12,038,289 878,880 11,574,411

7,350 1,144,644 63,835 ( 693,308

42,660) -

63,475 13,182,933 900,055 12,267,719

24,547,705

1,909,137 (

42,660)

26,414,182

82,636) $

29,093,253

Total capital assets being depreciated Total Governmental Capital Assets Less accumulated depreciation for: Land improvements Buildings and building improvements Vehicles and equipment Roads, bridges and sidewalks

BUSINESS-TYPE ACTIVITIES Capital assets, not being depreciated: Land Construction in progress Total capital assets not being depreciated Capital assets, being depreciated: Land improvements Buildings and building improvements Vehicles and equipment Distribution and collection systems Total capital assets being depreciated Total Business-Type Capital Assets Less accumulated depreciation for: Land improvements Buildings and building improvements Vehicles and equipment Distribution and collection systems Total capital assets, accumulated depreciation Total Business-Type Capital Assets, Net

29,379,331 ($

203,442) ($

152

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) E. Capital Assets (continued) Depreciation was charged to programs as follows: GOVERNMENTAL ACTIVITIES General government Administration Election and vital statistics Public safety Police Fire and ambulance Dispatch Public works Highways Public works administration Health and social services Recreation and parks Recreation programs Parks Cultural

32,088 2,551 127,799 317,114 28,459 1,781,434 1,744 4,574 840 51,652 968

Total depreciation expense

2,349,223

F. Accrued Compensated Absences Changes in accrued compensated absences during the year were as follows Governmental Activities Beginning Balance Additions Reductions

$ (

Ending Balance Due Within One Year

153

Business-type Activities

Total

340,281 $ 330,173 294,666) (

90,226 $ 92,649 89,716) (

430,507 422,822 384,382)

375,788

93,159

468,947

375,788 $

93,159 $

468,947

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) G. Interfund Balances and Activity Interfund balances represent advances between funds which are intended to be liquidated by the payable fund within the next fiscal year. Interfund transfers represent advances to other funds that are intended to be of a permanent nature. Interfund balances for the year ended June 30, 2014, were as follows: Receivable Activity

Payable Activity

Purpose

General Fund - Unassigned

Hurricane Irene Fund

Short-term loan to cover period before grant reimbursement Short-term loan to cover period before grant reimbursement Short-term loan to cover period before grant reimbursement. Expense reimbursements due from Non-Major Governmental Funds Expense reimbursements due from Reserve Accounts Reserve Account contributions for FY13-14

Bridge Street Underpass Fund Non-Major Governmental Funds Non-Major Governmental Funds General Fund - Assigned General Fund - Assigned

General Fund - Unassigned

TOTAL GOVERNMENTAL FUNDS DUE TO & DUE FROM

Amount $

392,709

171,677 411,268 2,131 105,883 11,700

1,095,368

Interfund transfers for the year ended June 30, 2014, were as follows: Transfer From

Transfer To

Purpose

Amount

General Fund - Unassigned

General Fund - Assigned General Fund - Assigned General Fund - Assigned Outdoor Facilities Fund - Undesignated Outdoor Facilities Fund - Designated Solid Waste Fund - Undesignated Non-Major Governmental Funds Debt Service Fund

Addition to capital reserves Assignment to 14-15 budget New encumbrances Arena renovation debt service Fund municpal arena renovation project Fund curbside recycling program Small transfers to close out non-major funds Bond payments and bond reserve fund

General Fund - Assigned

General Fund - Unassigned General Fund - Unassigned Solid Waste Fund - Undesignated Municipal Building Renov. Capital Project Fund Hurricane Irene Fund Non-Major Governmental Funds

Reimbursement from capital reserves Release of assignment to fund 13-14 budget Fund curbside recycling program Transfer funds already assigned to MB Renovation Transfer funds already assigned to hurricane restoration Small transfers to close out reserve funds

Total General Fund Nonmajor Governmental Funds

General Fund - Unassigned General Fund - Unassigned General Fund - Unassigned General Fund - Unassigned

Reimbursement from fire/ems impact fee fund Reimbursement from police asset forefeiture fund Fund payment of debt service on VMBB 2013 Series I Bond Permanent fund earnings transfer

Total Non-Major Governmental Funds Outdoor Facilities Fund - Undesignated

Outdoor Facilities Fund - Designated Outdoor Facilities Fund - Invest. in Cap Ass

Solid Waste Fund - Designated

Solid Waste Fund - Undesignated

Reimbursement from closure reserve

Total Solid Waste Fund Central Water Fund - Undesignated

Total Cenral Water Fund

Central Water Fund - Designated Central Water Fund - Invest. in Capital Assets

411,725 275,000 75,000 159,876 310,000 1 $

3,026,570

17,434 28,190 172,194 93

217,911

Addition to capital reserve Changes in invested in capital assets

Total Outdoor Facilities Fund

Addition to capital reserve Changes in invested in capital assets

509,910 200,000 58,149 80,334 355,000 75,000 1 516,574

20,000 9,166 $

29,166

18,585

200,000 386,195

586,195

154

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) G. Interfund Balances and Activity (continued) CONTINUEDâ&#x20AC;Ś Quechee Water Fund - Undesignated

Quechee Water Fund - Designated Quechee Water Fund - Invest. in Capital Assets

Addition to capital reserve Changes in invested in capital assets

Total Quechee Water Fund Central Wastewater Fund - Undesignated Central Wastewater Fund - Designated Central Wastewater Fund - Invest. in Capit Central Wastewater Fund - Undesignated

Addition to capital reserve Changes in invested in capital assets

Total Central Wastewater Fund Quechee Wastewater Fund - UndesignatedQuechee Wastewater Fund - Designated Quechee Wastewater Fund - Invest. in Cap Quechee Wastewater Fund - Undesignated Total Quechee Wastewater Fund

Addition to capital reserve Changes in invested in capital assets

75,000 68,697

143,697

150,000 477,372

627,372

50,000 335,740

385,740

H. Deferred Inflows of Resources Deferred inflows of resources in the General Fund consists of $373,636 of delinquent property taxes, penalties and interest on those taxes and $35,427 of intergovernmental revenues that were not collected within sixty (60) days after year-end as these would not be available to liquidate current liabilities. This also includes $65,253 of prepaid property taxes. Total deferred inflows of resources in the General Fund is $474,316. I. Long-term Liabilities General Obligation Bonds. The Town issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both general government and proprietary activities. Bonds are reported in governmental activities if the debt is expected to be repaid from general governmental revenues, and in business-type activities if the debt is expected to be repaid from proprietary fund revenues. General obligation bonds are direct obligations and pledge the full faith and credit of the Town. These bonds generally are issued as 15 to 20 year bonds. Bonds issued for general government activities generally are issued with equal amounts of principal maturing each year, and bonds issued for proprietary activities generally are issued with equal annual debt service amounts payable each year. Revolving Loans. The State of Vermont offers a number of no-interest or low-interest revolving loan programs for towns to utilize for predetermined purposes. The Town has borrowed money from the Vermont Special Pollution Control Revolving Fund for two combined sewer overflow projects, and has borrowed money from the Vermont Environmental Protection Agency Local Assistance State Revolving Fund for the construction of an additional water well in Wilder.

155

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) I. Long-term Liabilities (continued) General obligation bonds and revolving loans outstanding at June 30, 2014, are as follows: BONDS AND NOTES PAYABLE Interest/Admin Rates

Purpose Governmental Activities - Bonds DPW Building Quechee Covered Bridge Bond Maxfield Sports Complex Bond West Hartford Library Fund Pump House/Pool Bond Governmental Activities - Revolving Loans Combined Sewer Overflow - #2

Amount

1.87% - 4.73% 1.10% - 3.91% 0.44% - 4.64% 0.44% - 4.64% 0.44% - 4.64%

630,000 1,078,464 3,100,000 415,000 140,000

0.00%

636,552

Total General Long-term Debt

6,000,016

Business-type Activities - Bonds 2013 Barwood Arena Renovation Bond 2001 Quechee Water Bond 2001 Quechee Wastewater Bond Business-type Activities - Revolving Loans 2004 Wilder Well Loan 2012 AR1-006 Clean Water Loan(Fund 60 Portion) 2012 AR1-006 Clean Water Loan(Fund 65 Portion) 2013 Hartford W/W Treatment Facility Loan 2013 Quechee W/W Treatment Facility Loan

0.44% - 4.64% 2.8% - 4.98% 2.8% - 4.98%

1.00% 2.00% 2.00% 2.00% 2.00%

2,500,000 45,000 225,000 1,793,237 250,899 360,733 7,277,421 5,133,062

Total Enterprise Funds

17,585,352

TOTAL BONDS AND NOTES PAYABLE

23,585,368

Changes in all long-term liabilities (including bonds, notes, capital leases, other postemployment benefits, and accrued postclosure costs) during the year were as follows: Beginning Balance

Governmental Activities Bonds payable Revolving loans payable Other postemployment benefits Total Governmental Activities Long-term Liabilities Business-type Activities Bonds payable Revolving loans payable Other postemployment benefits Postclosure care costs Total Business-type Activities Long-term Liabilities

Additions

Ending Balance

Reductions

Due Within One Year

1,870,225 826,748 2,324,333

3,655,000 443,514

161,761 190,196 139,496

5,363,464 636,552 2,628,351

344,511 74,935 -

5,021,306

4,098,514

491,453

8,628,367

419,446

360,000 15,338,429 466,539 368,000

2,500,000 160,302 100,591 -

90,000 683,380 35,564 23,000

2,770,000 14,815,351 531,566 345,000

215,000 698,273 23,000

16,532,968

2,760,893

831,944

18,461,917

936,273

156

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) I. Long-term Liabilities (continued) The annual requirements to amortize all bonds and notes outstanding as of June 30, 2014, including interest payments, are as follows:

Governmental Activities Year Ending

Business-type Activities

Interest/ Principal

June 30

Admin Fees

Interest/ Principal

Admin Fees

2015 2016 2017 2018 2019 2020-2024 2025-2029 2030-2034

419,446 $ 419,446 419,446 756,259 344,511 1,302,556 1,197,556 1,140,796

176,846 $ 168,080 159,909 150,967 141,090 569,957 353,456 122,554

913,273 $ 928,502 944,073 869,995 886,276 4,688,739 4,597,786 3,756,707

408,452 387,613 365,880 345,531 326,589 1,321,790 757,242 228,801

Total

6,000,016 $

1,842,859 $

17,585,351 $

4,141,898

Postemployment benefits have been liquidated in prior years by the General Fund, Solid Waste Fund, Water Fund, and Wastewater Fund.

157

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) J. Restricted, Assigned and Designated Fund Balances/Net Position Net position/fund balances are restricted or nonspendable as follows: GOVERNMENTAL ACTIVITIES RESTRICTED Special Revenue Funds Quechee Gorge Visitor Center - restricted by grant agreement Watershed Grant Fund - restricted by grant agreement Revolving Loan Fund - restricted by grant agreement Rehabilitation Loan Funds - restricted by grant agreement Police Drug Forefiture Fund - restricted by statute Police Youth Safety Fair - restricted by donor agreement Engine 494 Fund - restricted by donor agreement Dog Park Fund - restricted by donor agreement Glory Days Fund - restricted by donor agreement Trees Matter Fund - restricted by donor agreement Fire/EMS Impact Fee Fund - restricted by statute Recreation Impact Fee Fund - restricted by statute Library Impact Fee Fund - restricted by statute

43,428 1,853 361,564 107,844 2,116 3,399 7,618 8,076 160 2,146 45,043 72,125 3,164

Total Special Revenue Funds

658,536

Capital Projects Fund CSO Fund - restricted by bond agreement

82,973

Total Capital Projects Fund

82,973

Debt Service Fund CSO Bond Reserve Fund - restricted by bond agreement

219,305

Total Debt Service Fund

219,305

Permanent Fund Town Trust Funds - restricted by Trust agreement

35,595

Total Permanent Fund TOTAL GOVERNMENTAL RESTRICTED NET POSITION

35,595

996,409

GOVERNMENTAL FUNDS NON-SPENDABLE Special Revenue Funds Town Trust Funds - restricted by Trust agreement(Non-Expendable) TOTAL GOVERNMENTAL NON-SPENDABLE FUND BALANCE

27,168

116,869 55,867 643,365 211,495

1,027,596

BUSINESS-TYPE ACTIVITIES Central Water Impact Fee Fund - restricted by statute Quechee Water Impact Fee Fund - restricted by statute Central Wastewater Impact Fee Fund - restricted by statute Quechee Wastewater Impact Fee Fund - restricted by statute TOTAL BUSINESS-TYPE RESTRICTED NET POSITION

158

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) J. Restricted, Assigned and Designated Fund Balances/Net Position(continued) Net position/fund balances in the following funds are assigned or designated as follows: GOVERNMENTAL ACTIVITIES General Fund Assigned to town clerk record restoration Assigned to town clerk digital imaging Assigned Building Energy Improvements Assigned to accounting software Assigned to Revaluation Assigned to Fire/EMS capital purchases Assigned to communications center upgrade Assigned to Highway equipment expenditures Assigned to Highway bridges and culverts Assigned to Highway capital expenditures Assigned to street light maintenance reserve Assigned to street light replacement reserve Assigned to Senior Center renovations Assigned to Recreation expenses Assigned to Conservation and Development expenditures Assigned to subsequent year expenditures Assigned to police body cameras Assigned to stret line painting Assigned to street globes & lights Assigned to sidewalks Assigned to paving Assigned to conversion of subdivision regulation Assigned to town portion of conservation & development grants Assigned to West Hartford Library Assigned to WRJ revitalization

Total General Fund

120,537 42,554 13,000 6,124 326,259 341,546 43,290 199,332 464,627 275,770 9,553 23,704 16,513 64,302 92,942 200,000 8,628 3,200 7,000 96,330 15,000 2,000 10,000 44,751 59,119 2,486,081

Capital Projects Funds Maxfield Sports Complex Fund - assigned to design and construction of sports complex DPW Garage Fund - assigned to capital expenditures

655,147 52,001

W. Hartford Library Fund - assigned to new library construction

48,621

Children's Pool & Pump House Fund - assigned to capital expenditure

220,000

Total Capital Projects Funds TOTAL GOVERNMENTAL FUNDS ASSIGNED FUND BALANCES

975,769

3,461,850

94,407 355,000 29,955 110,366 51,805 859,306 431,584 1,013,041 800,320

3,745,784

BUSINESS-TYPE ACTIVITIES Outdoor Facilities Capital Reserve Fund - designated for capital expenditures Outdoor Facilities Fund - designated for renovation of arena Solid Waste Capital Reserve Fund - designated for capital expenditures Solid Waste Closure Reserve Fund - designated for postclosure expenditures Solid Waste Equipment Reserve Fund - designated for equipment purchases Central Water Capital Reserve Fund - designated for capital expenditures Quechee Water Capital Reserve Fund - designated for capital expenditures Central Wastewater Capital Reserve Fund - designated for capital expenditures Quechee Wastewater Capital Reserve Fund - designated for capital expenditures TOTAL BUSINESS-TYPE DESIGNATED NET POSITION

159

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 IV. DETAILED NOTES ON ALL FUNDS(continued) J. Restricted, Assigned and Designated Fund Balances/Net Position(continued) The Hurricane Irene Fund, Bridge Street Underpass Fund, and certain individual grant funds within the Special Revenue Funds and Capital Project Funds have negative fund balances as of June 30, 2014. These fund balances are negative partially because expenditures have gone out but the grant reimbursement revenue was not received soon enough after June 30, 2014 to be recognized within the year. When the grant revenues are recognized some of the negative fund balances will be restored. Any negative fund balance remaining after all grant revenues have been received is the Town’s share of the expense. V. OTHER INFORMATION A. Risk Management The Town is exposed to various risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Town maintains insurance coverage through the Vermont League of Cities and Towns Property and Casualty Intermunicipal Fund, Inc., covering each of those risks of loss. Management believes such coverage is sufficient to preclude any significant uninsured losses to the Town. Settled claims have not exceeded this coverage in any of the past three fiscal years. The Town must remain a member for a minimum of one year and may withdraw from the Fund after that time by giving sixty days notice. Fund underwriting and rate-setting policies have been established after consultation with actuaries. Fund members are subject to a supplemental assessment in the event of deficiencies. If the assets of the Fund were to be exhausted, members would be responsible for the Fund’s liabilities. The Town has elected to pay actual unemployment claims instead of enrolling in an unemployment insurance program. No liabilities have been accrued as the Town is not able to make an estimate as to any future costs. The Town paid $1,048 in unemployment claims during the fiscal year ended June 30, 2014. B. Contingent Liabilities Amounts received or receivable from grant agencies are subject to audit and adjustment by grantor agencies, principally the State of Vermont or the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time, although the Town expects such amounts, if any, to be immaterial. C. Commitments The Town is a participant in an Interlocal Contract made up of twenty-two towns in East-Central Vermont committed to making state-of-the-art high-speed communications services available to all institutions, homes and businesses in participating towns (East Central Vermont Community Fiber – ECF). The revenue generated from system users is intended to pay the costs of building, financing and operating the system so no cash outlay from member towns will be required. On October 21, 2008, the Town authorized ECF to issue certificates of participation (master lease) not to exceed $106,000,000 for the purpose of making certain capital improvements for the delivery of communication services. The aggregate principal amount of the certificates of participation would be allocated to the town and the other participants based on their relative population. It is intended that the repayment of the certificates could only come from the revenues generated by the communications system. Due to significant changes in the capital markets, ECF does not currently intend to finance the project with the certificates of participation described previously. ECF is pursuing alternative financing that, in accordance with the Interlocal Contract, will not result in any potential liability to the Town.

160

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 V. OTHER INFORMATION(continued) D. Deferred Compensation Plan The Town offers its employees a deferred compensation plan for employees through the International City Manager’s Association (ICMA) Retirement Corporation in accordance with Internal Revenue Code Section 457. The plan permits employees to defer a porton of their salary until future years. This deferred compensation is not available to employees until termination, retirement, death, or unforseeable emergency. The Town has no liability for losses under the plan. All of the investments are self-directed by each participant. Under generally accepted accounting principles and federal law, the investments are held in trust for the benefit of employees. Accordingly, the Town does not report these assets on their financial statements. E. Defined Benefit & Contribution Pension Plans Highway department, solid waste department, and water department employees who are members of the Hartford Department of Public Works Chapter of the AFSCME can elect to be covered by the State of Vermont Municipal Employees Retirement System (VMERS) Group B Plan, a defined benefit plan, or the VMERS Group DC Plan, a defined contribution plan. Under the VMERS Group B Plan, employees are required to contribute 4.625% of their gross salary and the Town contributes 5.125%; however, under the agreement between the Town and the Public Works Chapter, the Town actually contributes 7.125% and the employees contribute 2.625%. Wastewater department employees who are members of the Hartford Department of Public Works Chapter of the AFSCME, employees who are members of the Hartford Police Chapter of AFSCME, employees who are members of the Hartford Career Firefighters’ Association, and all non-union employees can elect to be covered by the State of Vermont Municipal Employees Retirement System (VMERS) Group C Plan, a defined benefit plan, or the VMERS Group DC Plan, a defined contribution plan. Under the VMERS Group C Plan, employees are required to contribute 9.375% of their gross salary and the Town contributes 6.625%; however, under the agreement between the Town and the Firefighters’ Association, the Police Chapter, and the Public Works Chapter, the Town actually contributes 7.125% and the employees contribute 8.875%, and also for non-union employees, the Town actually contributes 8.125% and the employees contribute 7.875%. Three employees, all non-union, have elected coverage under the VMERS Group DC Plan. Under the VMERS Group DC Plan, employees are required to contribute 5% of their gross salary and the Town contributes 5.125%; however, for non-union employees the Town actually contributes 8% and the employees contribute 2.125% and for union employees the Town actually contributes 7% and the employees contribute 3.125%. The Town of Hartford pays all costs accrued each year for the plan. The premise of this plan is to provide a retirement plan covering municipal employees at a uniform state-wide contribution rate based upon an actuarial valuation of all State of Vermont municipal employees. Activity in these plans is done in the aggregate, not by municipality. The net position available for benefits as well as present value of vested and nonvested plan benefits by municipality are not available. Covered payroll for these plans was $4,107,038 and Town contributions for the year ended June 30, 2014 were $305,533. Contributions for the years ended June 30, 2013 and June 30, 2012 were $279,874 and $240,767, respectively. The Town offers a 401(a) pension plan to full-time employees hired prior to April 1, 2007, who had not elected to change their plan to VMERS on that date. This plan is qualified by the Internal Revenue Service as a defined contribution pension plan for governmental organizations exempt from income tax. The plan requires a contribution of 8% of base salary per participant by the Town. The ICMA Retirement Corporation administers the plan. Covered payroll for this plan was $2,205,363. Town contributions for the year ended June 30, 2014 were $176,429. Contributions for the years ended June 30, 2013 and June 30, 2012 were $172,327 and $170,906, respectively. F. Flexible Benefits Plan The Town offers a Flexible Benefits Plan to all full time employees. The plan is authorized by the Internal Revenue Service under Internal Revenue Code Section 125. The plan allows employees to pay for health care expenses and dependent care expenses with pre-income tax and pre-social security tax dollars. 161

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 V. OTHER INFORMATION(continued) G. Other Postemployment Benefits Beginning in fiscal year 2009, the Town was required to implement Governmental Accounting Standards Board (GASB) Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. This new standard addresses how the Town should account for and report its costs related to postemployment health care benefits provided to eligible employees. Historically, the Town’s benefits were reported on a pay-as-you-go basis. GASB Statement No. 45 requires that the Town recognize the cost of this benefit during the period of employees’ active employment (while the benefits are being earned) and disclose the unfunded actuarial accrued liability in order to account for the total future of postemployment benefits and the financial impact on the Town. The Town provides postemployment benefits for health insurance coverage for any employee who has attained age 55 and retires with a minimum of ten years of service (twenty years of service for employees hired after January 1, 1999). The Town pays for health insurance costs up to age 65 and then pays for any medicare supplemental policy, in accordance with the cost-sharing arrangements that exist for regular employees. The Town currently funds these benefits on a pay-as-you-go basis. The annual cost of other postemployment benefits (OPEB) under GASB 45 is called the annual required contribution or ARC. The Town has elected not to pre-fund OPEB liabilities. The Town is required to record the annual required contribution, an amount that is actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. The Town’s annual OPEB cost is made up of an Annual Required Contribution(ARC) of $586,529, interest on the net OPEB obligation of $60,549, and an adjustment to ARC of ($102,973). The following table shows a breakdown of the Town’s annual OPEB cost for the year. Governmental Activities Annual OPEB Cost Contributions Made

Increase in Net OPEB Obligation Net OPEB Obligation, Beginning of Year Net OPEB Obligation, End of Year Percentage of Annual OPEB Cost Contributed

443,514 $ 139,496

Business-type Activities 100,591 $ 35,563

Total 544,105 175,059

304,018 2,324,335

65,028 466,537

369,046 2,790,872

2,628,353 $

531,565 $

3,159,918 32.17%

As of June 30, 2012, the most recent actuarial valuation date, the plan was 0% funded. The actuarial accrued liability for benefits was $7,511,586 and the actuarial value of assets was $0, resulting in an unfunded actuarial accrued liability (UAAL) of $7,511,586. Actuarial valuation of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probablility of occurrence of events far into the future. Examples include assumptions about future employment, mortality and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required contributions of the employers are subject to continual revisions as actual results are compared with past expectations and new estimates are made about the future. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and the plan members) and include the types of benefits provided at the time of each valuation and the historical pattern of sharing of benefit costs between the employer and plan members at that point. The actuarial methods and assumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. 162

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 V. OTHER INFORMATION(continued) G. Other Postemployment Benefits(continued) In the June 30, 2012 actuarial valuation, the projected unit credit cost method was used. The actuarial assumptions include a 3.0 percent investment rate of return (discount rate) and an annual healthcare cost trend rate of 10.0 percent initially (adjusted by minus 1.0 percent to reflect the implicit inflation assumption in the 3.0 percent discount rate), reduced by decrements to an ultimate rate of 6.0 percent by 2016. The Level-Dollar Amortization Method and a thirty year amortization period were used. The following table shows the components of the Town’s annual OPEB cost for the previous two fiscal years. Total FYE 6/30/13 Annual OPEB Cost Contributions Made

Increase in Net OPEB Obligation Net OPEB Obligation, Beginning of Year Net OPEB Obligation, End of Year Percentage of Annual OPEB Cost Contributed

544,105 183,443

Total FYE 6/30/12 $

360,662 2,430,210 $

2,790,872 33.71%

544,105 132,211 411,894 2,018,316

2,430,210 24.30%

H. Hurricane Irene On August 28, 2011, the State of Vermont, including the Town of Hartford, was struck by Tropical Storm Irene, causing catastrophic damage to several areas of the Town. During the fiscal year ended June 30, 2014 Town of Hartford employees continued work to repair the damage leftover from the Hurricane. All repair projects were completed or near completion by June 30, 2014. The Town is continuing to work with the Vermont Agency of Transportation and the Federal Emergency Management Agency to ensure grant reimbursement is received on all eligible projects. I. Tax Increment Financing District The Town Selectboard approved the establishment of a Tax Increment Financing (TIF) District on April 5, 2011 which was later approved by the Vermont Economic Progress Council (VEPC) on December 8, 2011. The district includes parcels between Prospect Street and the White River Junction downtown area, The Prospect Street TIF District creation date is considered to be April 1, 2011 and the TIF District activation date is the date of “execution of the financing” which was July 31, 2014. The TIF District will allow the Town to undertake and pay for infrastructure improvements that will allow for increased economic and community development. The Town cannot incur any new TIF District debt until each project or group of projects is approved by VEPC and then by the voters. The Town voters approved the Prospect Street TIF District Project and the related bond for $900,000 on March 4, 2014. TIF District debt will be paid by TIF revenue, however, is a general obligation of the Town if TIF District revenues are not sufficient. The Town has a signed agreement with the construction contractor guaranteeing that they will cover any costs to complete the project in excess of $900,000. With a TIF District, the value of properties within the District are frozen at the time the District is created. All property taxes generated by the original base continue to go to the municipal General Fund and the State Education Fund. For twenty (20) years from first debt incursion, the municipal and education property taxes generated by any “new” development are shared with 75% going to finance TIF District infrastructure debt and 25% going to the municipal General Fund and State Education Fund.

163

TOWN OF HARTFORD, VERMONT NOTES TO FINANCIAL STATEMENTS JUNE 30, 2014 J. Subsequent Events On March 4, 2014, voters authorized the issuance of general obligation bonds in the amounts of $4,900,000 for renovation of the existing Town Municipal Building located at 171 Bridge Street and $900,000 for development within the Prospect Street TIF District. Bonds for these two projects were approved by the Vermont Municipal Bond Bank in the amount of $4,900,000 and $900,000 during June2014. Bond proceeds were distributed to the Town during July 2014. The Municipal Building Renovation Bond requires debt service between $387 K and $255 K for twenty years starting in November 2015. The Prospect Street TIF Bond requires debt service between $71 K and $47 K for twenty years also starting in November 2015.

164

Schedule 1 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION GENERAL FUND - UNASSIGNED SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - BUDGETARY BASIS FOR THE YEAR ENDED JUNE 30, 2014

REVENUES Taxes Tax penalties and interest Permits and licenses Intergovernmental revenues Charges for services Fines and forfeits Interest Other revenues

Original and Final Budgeted Amounts

Actual Amounts

$ 10,545,177 175,000 17,430 576,171 1,244,402 10,500 4,500 96,600

$ 10,354,782 185,738 17,665 729,285 1,352,954 69,942 1,082 139,246

12,669,780

12,850,694

613,218 194,451 384,876 177,659 4,250

757,322 158,417 336,474 178,119 5,992

2,358,900 2,761,469 576,096

Total Revenues EXPENDITURES Current expenditures General government Administration Elections and vital statistics Finance Valuation Boards and commissions Public safety Police Fire and ambulance Dispatch Public works Highways Public works administration Health and social services Recreation and parks Recreation administration Recreation programs Parks Conservation and development Cultural Capital expenditures General government Administration Public safety Police Fire and ambulance Dispatch Public works Highways Recreation and parks Recreation programs Parks Conservation and development Total Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Proceeds from sale of capital assets Total Other Financing Sources (Uses) Net change in fund balance

(

190,395) 10,738 235 153,114 108,552 59,442 3,418) 42,646 180,914

( (

144,104) 36,034 48,402 460) 1,742)

2,338,581 2,523,601 647,765

(

20,319 237,868 71,669)

1,797,771 134,900 263,272

1,753,455 141,082 267,446

( (

44,316 6,182) 4,174)

188,422 294,077 212,353 469,236 300,822

190,379 314,407 216,171 410,514 290,601

( ( (

1,957) 20,330) 3,818) 58,722 10,221

85,000

116,482

(

31,482)

65,000 89,700 -

131,054 146,875 5,961

( ( (

66,054) 57,175) 5,961)

1,243,100

1,146,788

96,312

5,500 215,000 25,000

30,132 -

5,500 184,868 25,000

12,460,072

12,107,618

352,454

(

807,150 1,021,858) ( 5,000

904,636 1,794,968) ( 17,772

97,486 773,110) 12,772

(

209,708) (

872,560) (

662,852)

129,484) ($

129,484)

RECONCILIATION OF CHANGE IN FUND BALANCES - BUDGETARY BASIS TO CHANGE IN FUND BALANCES - GAAP BASIS Change in Fund Balances - Budgetary Basis Transfer to Assigned Fund Balance Transfer from Assigned Fund Balance Expenditures from Assigned Fund Balance Assigned Fund Balance Interest Income Change in Fund Balances - GAAP Basis See Accompanying Independent Auditors' Report

165

Variance with Final Budget Positive (Negative)

($ ( (

129,484) 768,059 1,231,602) 84,835) 183 677,679)

Schedule 2 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GENERAL FUND FOR THE YEAR ENDED JUNE 30, 2014 Unassigned REVENUES Taxes Tax penalties and interest Permits and licenses Intergovernmental revenues Charges for current services Fines and forfeits Interest Other revenues

$ 10,354,782 185,738 17,665 729,285 1,352,954 69,942 1,082 139,246

Total Revenues EXPENDITURES Current expenditures General government Administration Elections and vital statistics Finance Valuation Boards and commissions Public safety Police Fire and ambulance Dispatch Public works Highways Public works administration Health and social services Recreation and parks Recreation administration Recreation programs Parks Conservation and development Cultural Capital expenditures General government Administration Public safety Police Fire Dispatch Public works Highways Recreation and parks Parks Total Expenditures Excess (deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Proceeds from sale of capital assets Total Other Financing Sources (Uses) Net Change in Fund Balances

Total

183 -

$ 10,354,782 185,738 17,665 729,285 1,352,954 69,942 1,265 139,246

12,850,694

183

12,850,877

757,322 158,417 336,474 178,119 5,992

34,794 -

792,116 158,417 336,474 178,119 5,992

2,338,581 2,523,601 647,765

1,753,455 141,082 267,446

9,441 -

1,762,896 141,082 267,446

190,379 314,407 216,171 410,514 290,601

19,112 -

190,379 314,407 216,171 429,626 290,601

116,482

131,054 146,875 5,961

5,846 -

136,900 146,875 5,961

1,146,788

30,132

15,642

45,774

12,107,618

84,835

12,192,453

743,076

(

84,652)

658,424

(

904,636 1,794,968) ( 17,772

768,059 1,231,602) ( -

1,672,695 3,026,570) 17,772

(

872,560) (

463,543) (

1,336,103)

(

129,484) (

548,195) (

677,679)

Fund Balances - July 1, 2013 Fund Balances - June 30, 2014

Assigned

3,034,275

1,251,378 $

1,121,894

2,486,080

4,285,653 $

See Accompanying Independent Auditors' Report

3,607,974

166

Schedule 3 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING BALANCE SHEET NON-MAJOR GOVERNMENTAL FUNDS JUNE 30, 2014 Special Revenue Funds ASSETS Cash and equivalents Investments Receivables (net of allowances for uncollectible accounts) Accounts receivable Notes receivable Deposit receivable Due from other governments Restricted assets: Cash and equivalents

Total Assets LIABILITIES Accounts payable Due to other governments Due to other funds Unearned revenue Total Liabilities DEFERRED INFLOW OF RESOURCES Unavailable revenues-intergovernmental revenues Total deferred inflows of resourses FUND BALANCES Non-spendable Permanent fund principal Restricted for Public safety Impact fees Recreation and parks Community development Debt service Endowments - Expendable Other Assigned to Recreation and parks Public works Cultural Unassigned

(

Total Fund Balances

Capital Projects Funds

585,093 -

466,333 -

Permanent Fund

19,831 15,857

1,071,257 15,857

8,917 278,646

30,887 87,695 8,917 409,931

219,305

834,960

753,896

219,305

35,688

1,843,849

20,433 43,101 113,145 -

154,984 300,160 2,248

93 -

175,417 43,101 413,399 2,248

176,679

457,392

634,165

33,230

276,398

309,628

33,230

276,398

309,628

27,168

5,515 120,332 18,000 514,689 -

82,973

219,305 -

8,427 -

5,515 120,332 18,000 514,689 219,305 8,427 82,973

219,305

35,595

33,485) (

834,960

48,621 52,001 220,000 383,489) 20,106

753,896

See Accompanying Independent Auditors' Report

167

Total Non-Major Governmental Funds

30,887 87,695 131,285

625,051

Total liabilities, deferred inflows of resources, and fund balances

Debt Service Fund

219,305

35,688

(

48,621 52,001 220,000 416,974) 900,057

1,843,849

Schedule 4 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NON-MAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2014 Special Revenue Funds REVENUES Intergovernmental revenues Impact fees Interest Other revenues

Total Revenues EXPENDITURES Current expenditures General government Administration Recreation and parks Recreation programs Parks Conservation and development Debt service expenditures Principal Interest Capital expenditures General government Administration Public safety Police Public works Highways Conservation and development Cultural Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures

Capital Projects Funds

546,204 14,354 4,986 17,424

Total Other Financing Sources (Uses)

Permanent Fund

38 -

52 3,117

721,204 14,354 5,089 107,311

3,169

847,958

34,541

13,281 20,234 204,273

351,958 164,618

410,448

137,515

70,409 -

18,798 768,060

18,798 70,409 768,060

445,712

1,231,847

516,576

2,194,135

(

970,064) (

516,538)

3,169

516,575 172,194) ( -

93) 93)

(

1 45,624) -

159,876 555,000

(

45,623)

714,876

344,381

255,188) (

172,157)

3,076

275,294

391,462

32,519

91,633

Fund Balances - July 1, 2013

533,418 $

261,783

Net Change in Fund Balances

Fund Balances - June 30, 2014

175,000 13 86,770

Total Non-major Governmental Funds

582,968

137,256

OTHER FINANCING SOURCES (USES) Transfers in Transfers out Proceeds from bond issuance

Debt Service Fund

625,051

(

20,106

(

219,305

(

35,595

(

1,346,177)

(

676,452 217,911) 555,000 1,013,541

(

332,636) 1,232,693

See Accompanying Independent Auditors' Report 168

900,057

Schedule 5 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING BALANCE SHEET NON-MAJOR SPECIAL REVENUE FUNDS JUNE 30, 2014 Community Development Funds ASSETS Cash and equivalents Receivables (net of allowances for uncollectible accounts) Accounts receivable Notes receivable Due from other governments

Total Assets LIABILITIES Accounts payable Due to other governments Due to other funds Total Liabilities DEFERRED INFLOW OF RESOURCES Unavailable revenues-intergovernmental revenues Total deferred inflows of resourses FUND BALANCES Restricted for Public safety Impact fees Community development Recreation & parks Unassigned

(

Total Fund Balances Total liabilities, deferred inflows of resources, and fund balances

428,581

18,271

Impact Fee Funds

5,515

Totals

132,726

585,093

180 87,695 66,147

65,138

30,707 -

30,887 87,695 131,285

582,603

18,271

70,653

163,433

834,960

20,433 47,736

271

65,138

43,101 -

20,433 43,101 113,145

68,169

271

65,138

43,101

176,679

33,230

514,689 33,485)

18,000 -

5,515 -

120,332 -

481,204

18,000

5,515

120,332

582,603

18,271

See Accompanying Independent Auditors' Report

169

Public Safety Funds

Recreation Funds

70,653

163,433

(

5,515 120,332 514,689 18,000 33,485) 625,051

834,960

Schedule 6 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NON-MAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED JUNE 30, 2014 Community Development Funds REVENUES Intergovernmental revenues Impact fees Interest income Other revenues

Total Revenues EXPENDITURES Current expenditures R & P - Recreation R & P - Parks Conservation and development Capital expenditures Public safety - police Conservation and development Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures

326,608 4,972 -

Total Other Financing Sources (Uses)

208,396 1 525

14,354 11 -

546,204 14,354 4,986 17,424

208,922

14,365

582,968

204,273

13,281 20,234 -

13,281 20,234 204,273

70,409

137,515 -

137,515 70,409

274,682

33,515

137,515

445,712

71,407

14,365

137,256

(

5,414)

1 -

(

28,190) (

17,434)

(

1 45,624)

(

28,190) (

17,434)

(

45,623)

56,899

Fund Balances - July 1, 2013

424,305 $

11,200 2 16,899

Total

28,101

Net Change in Fund Balances

Fund Balances - June 30, 2014

Impact Fee Funds

331,580

56,898

OTHER FINANCING SOURCES (USES) Transfers in Transfers out

Public Safety Funds

Recreation Funds

481,204

(

5,414)

43,217

23,414

(

37,702)

18,000

5,515

(

3,069)

91,633

123,401 $

120,332

533,418 $

See Accompanying Independent Auditors' Report

170

625,051

TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING BALANCE SHEET NON-MAJOR CAPITAL PROJECTS FUNDS JUNE 30, 2014

CSO Project Fund

Roundabout Fund ASSETS Cash and equivalents Due from other governments Deposit receivable

2,248 -

DPW Garage Fund

82,973 -

Pump House & Children's Pool Fund

52,001 -

220,000 -

Total Assets

2,248

82,973

52,001

220,000

LIABILITIES Accounts payable Due to other funds Unearned revenue

2,248 2,248

4,496

(

2,248)

82,973 -

52,001 -

220,000 -

(

2,248)

82,973

52,001

220,000

2,248

Total Liabilities DEFERRED INFLOW OF RESOURCES Unavailable revenues-intergovernmental revenues Total deferred inflows of resourses FUND BALANCES Restricted Assigned Unassigned Total Fund Balances Total liabilities, deferred inflows of resources, and fund balances

See Accompanying Independent Auditors' Report

171

82,973

52,001

220,000

Schedule 7 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING BALANCE SHEET NON-MAJOR CAPITAL PROJECTS FUNDS JUNE 30, 2014

Quechee Bridge Fund

207,567 -

West Hartford Library & Patriot's Park Fund

Wendell A. Barwood Arena Fund

49,636 68,831 -

Municipal Building Renovation Fund

Prospect Street TIF District Fund

61,723 8,917

Totals

466,333 278,646 8,917

207,567

118,467

70,640

753,896

14,233 79,621 -

1,015 -

139,736 216,104 -

2,187 -

154,984 300,160 2,248

93,854

1,015

355,840

2,187

457,392

207,567

68,831

276,398

207,567

68,831

276,398

(

93,854)

48,621 -

(

93,854)

207,567

(

285,200) (

2,187)

48,621

(

285,200) (

2,187)

118,467

70,640

(

82,973 320,622 383,489) 20,106

753,896

See Accompanying Independent Auditors' Report

172

TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NON-MAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED JUNE 30, 2014

CSO Project Fund

Roundabout Fund REVENUES Intergovernmental revenues Interest income Other income

Total Revenues EXPENDITURES Current expenditures General government Capital expenditures GG - Administration Highway Cultural Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers out Proceeds from issuance of debt Total Other Financing Sources (Uses) Net Change in Fund Balances

DPW Garage Fund

8 -

5 -

140,000

51,996

80,000

Fund Balances - July 1, 2013

(

2,248)

82,965

Fund Balances - June 30, 2014

2,248) $

82,973

See Accompanying Independent Auditors' Report

173

Pump House & Children's Pool Fund

52,001

220,000

Schedule 8 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NON-MAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED JUNE 30, 2014

Quechee Bridge Fund

( ($

West Hartford Library & Patriot's Park Fund

Wendell A. Barwood Arena Fund

Prospect Street TIF District Fund

8,948

77,822

175,000

8,948

77,822

261,783

34,541

16,611 -

768,060

410,448 -

2,187 -

410,448 18,798 768,060

16,611

768,060

444,989

2,187

1,231,847

158,389

8,948

690,238) (

444,989) (

2,187)

415,000

159,876 -

159,876 555,000

415,000

159,876

714,876

158,389

8,948

275,238) (

285,113) (

252,243) (

8,948) -

(

Totals

175,000 -

93,854) $

Municipal Building Renovation Fund

323,859

(

48,621

87) 285,200) ($

2,187)

(

2,187)

175,000 13 86,770

970,064)

255,188) 275,294

20,106

See Accompanying Independent Auditors' Report

174

Schedule 9 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF NET POSITION WATER AND WASTEWATER FUNDS JUNE 30, 2014

Water Fund Quechee Water Fund

Central Water Fund ASSETS Current Assets Cash and cash equivalents Accounts receivable (net of allowance for uncollectible accounts) Due from other governments

(

Total Noncurrent Assets Total Assets LIABILITIES Current Liabilities Accounts payable Accrued payroll and benefits payable Accrued compensated absences payable Accrued interest payable Bonds and notes payable - current portion Total Current Liabilities Noncurrent Liabilities Other post employment benefits Bonds and notes payable Total Noncurrent Liabilities Total Liabilities NET POSITION Net investment in capital assets Restricted for: Impact fee eligible expenses Unrestricted Total Net Position

1,119,936

880,418

Total Water Fund

2,000,354

2,287,946

Wastewater Fund Quechee Wastewater Fund

1,837,639

Total Wastewater Fund

4,125,585

172,555 -

69,674 -

242,229 -

312,981 215,961

223,877 -

536,858 215,961

1,292,491

950,092

2,242,583

2,816,888

2,061,516

4,878,404

20,000 276,160 158,860 8,857,664 98,647 4,460,772) (

14,000 4,000 127,117 2,317,885 1,201,182) (

4,950,559

1,261,820

6,212,379

10,426,441

10,478,529

20,904,970

6,243,050

2,211,912

8,454,962

13,243,329

12,540,045

25,783,374

114,955 11,496 16,154 4,483 126,355

7,383 2,833 9,947 154 15,000

122,338 14,329 26,101 4,637 141,355

42,089 12,564 30,685 16,311 330,336

21,445 7,679 21,849 92,331 316,582

63,534 20,243 52,534 108,642 646,918

273,443

35,317

308,760

431,985

459,886

891,871

95,414 1,666,882

42,495 30,000

137,909 1,696,882

175,565 7,197,983

121,757 5,402,213

297,322 12,600,196

1,762,296

72,495

1,834,791

7,373,548

5,523,970

12,897,518

2,035,739

107,812

2,143,551

7,805,533

5,983,856

13,789,389

3,152,837

1,216,666

4,369,503

2,881,812

4,751,038

7,632,850

116,869 937,605

55,867 831,567

172,736 1,769,172

643,365 1,912,619

211,495 1,593,656

854,860 3,506,275

4,207,311

2,104,100

34,000 280,160 285,977 11,175,549 98,647 5,661,954) (

6,311,411

See Accompanying Independent Auditors' Report

175

Central Wastewater Fund

171,158 16,427,756 298,664 3,988,457 10,459,594) (

5,437,796

88,967 9,533,317 181,495 8,366,951 7,692,201) (

6,556,189

260,125 25,961,073 480,159 12,355,408 18,151,795)

11,993,985

Schedule 10 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION WATER AND WASTEWATER FUNDS FOR THE YEAR ENDED JUNE 30, 2014

Water Fund Quechee Water Fund

Central Water Fund OPERATING REVENUES Charges for services Rents and other income

Total Operating Revenues

980,726 10,920

Total Water Fund

359,185 2,211

Wastewater Fund Quechee Wastewater Fund

Central Wastewater Fund

1,339,911 13,131

1,588,665 22,786

1,084,951 7,473

Total Wastewater Fund

2,673,616 30,259

991,646

361,396

1,353,042

1,611,451

1,092,424

2,703,875

417,202 19,759 73,209 13,672 10,997 39,255 41,899 10,707 7,159 11 277,808

133,308 4,052 31,270 3,800 4,457 25,975 5,191 2,255 2,358 95,466

550,510 23,811 104,479 17,472 15,454 65,230 47,090 12,962 9,517 11 373,274

571,801 10,175 170,403 78,060 22,674 49,472 54,885 26,813 2,640 656,467

347,145 15,210 87,080 71,202 16,722 6,831 25,268 9,576 3,505 791,935

918,946 25,385 257,483 149,262 39,396 56,303 80,153 36,389 6,145 1,448,402

911,678

308,132

1,219,810

1,643,390

1,374,474

3,017,864

Operating Income (Loss)

79,968

53,264

133,232

NONOPERATING REVENUES (EXPENSES) Intergovernmental revenues Interest income Interest/admin fee expense

(

81 57,171) (

(

57,090) (

OPERATING EXPENSES Personnel services Administration expenses Utilities Contract services Equipment operation Repairs and maintenance Materials and supplies Insurance expense Small equipment Books and periodicals Depreciation Total Operating Expenses

Total Nonoperating Revenues (Expenses) Income (Loss) Before Transfers TRANSFERS Transfers in Transfers out

22,878

(

31,939) (

282,050) (

313,989)

41 2,499) (

122 59,670) (

107,981 150 156,331) (

104 123,159) (

107,981 254 279,490)

2,458) (

59,548) (

48,200) (

123,055) (

171,255)

73,684

(

80,139) (

405,105) (

485,244)

729,892 729,892) (

627,372 627,372) (

385,740 385,740) (

1,013,112 1,013,112)

50,806

586,195 586,195) (

143,697 143,697) (

Total Transfers

Change in Net Position

22,878

50,806

73,684

4,184,433

2,053,294

6,237,727

Total Net Position, July 1, 2013 Total Net Position, June 30, 2014

4,207,311

2,104,100

6,311,411

(

80,139) ( 5,517,935

5,437,796

405,105) ( 6,961,294

6,556,189

485,244) 12,479,229

See Accompanying Independent Auditors' Report

176

11,993,985

Schedule 11 TOWN OF HARTFORD, VERMONT REQUIRED SUPPLEMENTARY INFORMATION COMBINING SCHEDULE OF CASH FLOWS WATER AND WASTEWATER FUNDS FOR THE YEAR ENDED JUNE 30, 2014

Water Fund Quechee Water Fund

Central Water Fund CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers and users Cash paid to employees Cash paid to suppliers

$ ( (

Net cash provided (used) by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Due to other governments Net cash provided (used) by noncapital financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Subsidies from government grants Proceeds from issuance of debt Principal payments - bonds and notes Interest/admin fees paid Purchase of capital assets Net cash provided (used) by capital and related financing activities

1,003,817 $ 405,698) ( 117,288) ( 480,831

348,574 128,572) 75,042)

Total Water Fund

$ ( (

144,960

Central Wastewater Fund

1,352,391 534,270) 192,330)

$ ( (

625,791

Wastewater Fund Quechee Wastewater Fund

1,600,624 $ 542,225) ( 483,398) ( 575,001

1,095,752 339,700) 214,661)

Total Wastewater Fund

$ ( (

541,391

2,696,376 881,925) 698,059) 1,116,392

(

144,916)

(

144,916)

(

123,447)

(

123,447)

(

144,916)

(

144,916)

(

123,447)

(

123,447)

( ( (

122,675) ( 57,478) ( 118,327) (

3,398 15,000) 2,558) 53,850)

( ( (

3,398 137,675) 60,036) 172,177)

( ( (

160,302 323,860) ( 157,043) ( 189,656) (

311,845) 127,405) 19,650)

( ( (

160,302 635,705) 284,448) 209,306)

(

298,480) (

68,010)

(

366,490)

(

510,257) (

458,900)

(

969,157)

CASH FLOWS FROM INVESTING ACTIVITIES Interest received

122

150

104

254

Net cash provided (used) by investing activities

122

150

104

254

37,516

76,991

114,507

82,595

24,042

Cash and equivalents - July 1, 2013

1,082,420

803,427

1,885,847

2,346,499

1,755,044

4,101,543

Cash and equivalents - June 30, 2014

1,119,936

880,418

2,000,354

2,287,946

1,837,639

4,125,585

79,968

53,264

133,232

(

373,274 651) 103,696 16,240

( (

Net increase (decrease) in cash and equivalents

(

58,553)

Reconciliation of operating income to net cash provided (used) by operating activities Operating income Adjustments to reconcile operating income to net cash provided (used) by operating activities Depreciation (Increase) decrease in accounts receivable Increase (decrease) in accounts payable Increase (decrease) in accrued expenses

277,808 12,171 99,380 11,504

Total adjustments Net cash provided (used) by operating activities

(

400,863 $

480,831

95,466 12,822) 4,316 4,736

(

91,696 $

144,960

492,559 $

625,791

See Accompanying Independent Auditors' Report

177

31,939) (

282,050)

(

313,989)

656,467 10,827) 68,276) 29,576

791,935 3,328 20,733 7,445

( (

1,448,402 7,499) 47,543) 37,021

606,940

823,441

575,001

541,391

1,430,381 $

1,116,392

HARTFORD SCHOOL DISTRICT

2014 Annual Report 178

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Table of Contents Letter from Superintendent .................................................................................................................... 184 Hartford School District Universal Ends Policy ................................................................................... 186 Community Profile .................................................................................................................................. 188 Total School Enrollments ....................................................................................................................... 189 Number of Students Enrolled Enrollments in Special Programs School Summaries .................................................................................................................................. 191 Hartford High School Hartford Area Career and Technology Center Hartford Memorial Middle School Dothan Brook School Ottauquechee School White River School Highly Qualified Teacher Report (HQT) ............................................................................................... 197 Resources ................................................................................................................................................ 198 20-year History of Budgets, Taxes and Tax Rates Student and Staff Data Reading Recovery Results ..................................................................................................................... 204 Vermont Assessment Results ............................................................................................................... 206 Dothan Brook School Ottauquechee School White River School Hartford Memorial Middle School Hartford High School HHS Outcome Data ................................................................................................................................. 219 SAT ACT AP Exams Student Plans after Graduation Dropout Data & Graduation Rate HACTC Outcome Data ............................................................................................................................ 223 Student Data ............................................................................................................................................ 223 HACTC Plans after Graduation .............................................................................................................. 225 Student Climate Survey .......................................................................................................................... 225 Vermont Youth Risk Survey Report ...................................................................................................... 226 Technology Report ................................................................................................................................. 235 Extracurricular Activities........................................................................................................................ 236 Notices ..................................................................................................................................................... 238

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HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

Management’s Discussion and Analysis The Management’s Discussion and Analysis (MD&A) section of the Hartford Town School District’s (the District) annual audit presents a narrative overview and analysis of the District’s financial performance during the year ended June 30, 2014. The MD&A focuses on the current year’s activities, resulting changes and currently known facts. It should be read in conjunction with the District’s financial statements, which follow this section. Financial Highlights 

The assets of the District exceeded its liabilities at the close of the most recent fiscal year by $10,941,600. Of this amount, $9,603,248 represents the District’s investment in capital assets net of depreciation and related debt.



The District’s net position decreased by $654,585.



Total cost of the District’s entire programs was $35,367,892 this fiscal year compared to $33,240,063 for the fiscal year ended 2013.



This past year the District contracted out student transportation. This has substantially reduced funding for what the District would have required to replace old and outdated equipment. This transportation contract also reduced the sizable amount of overtime required by drivers and custodial staff.



The Superintendent’s office has successfully set up an accounting structure that accurately segregates by organization all expense and revenue transactions. This supports the District’s ability to make educationally and fiscally sound decisions that are data driven with accurate information.



The District’s struggle to hold the school tax rate down is very challenging in view of the need to renovate the facilities that were outdated and needing significant repair upgrades. The District’s most recent bond for $3,600,000 to renovate the White River School will make this elementary school more energy efficient and update basic facility safety requirements. The superintendent and school board are very concerned these updates (while needed) add directly to the District’s tax rate burden. The District continues to balance educational excellence for each of its students with cost. The District’s concern for the tax burden is not taken lightly or for granted.



The District has successfully contracted out its food service operations. The District’s goal was to nutritionally feed its students and assist in getting them ready to learn. The cost of food has continued to escalate and federal regulations about what can be served have become more stringent. The District has updated its kitchen facilities and replaced all outdated equipment. The District has updated serving lines and now offers breakfast and lunches which are affordable, and the students are now involved with menu development. The District subsidizes the food service in administrating the federal and state lunch program requirements for free and reduced cost qualifying students.



The Superintendent and the Hartford School Board are addressing maintenance issues for District assets, your facilities. The District is developing plans to upgrade and maintain its investment in plant, equipment and infrastructure. The District continues to make progress in catching up with deferred maintenance throughout all District facilities.



The District’s focus has been, and will continue to be, on the educational success of each and every student at the District.

272

HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

Overview of the Financial Statements The MD&A is intended to serve as an introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: (1) District-wide financial statements, (2) fund financial statements and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. District-wide Financial Statements The district-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business using the accrual basis of accounting. The statement of net position presents information on all of the assets and liabilities of the District, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating. The statement of activities presents information showing how the net position of the District changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal periods. In the statement of net position and the statement of activities, the District is divided into two kinds of activities: Governmental activities – Most of the District’s basic services are reported here including the general fund, special revenue fund, capital projects fund, governmental capital assets and governmental long-term liabilities. Business-type activities – The District charges fees to help cover the cost of certain services it provides, primarily the food service program, the Hartford Area Career Technical Center and the collaborative programs. Fund Financial Statements A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the District can be divided into three categories: governmental funds, proprietary funds and fiduciary funds. Traditional users of governmental financial statements will find the Fund Financial Statements presentation more familiar. The focus is on the Major Funds, rather than fund types. Governmental Funds – Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. Government fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the government’s near-term financing requirements.

273

HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The District adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget. Proprietary Funds – Proprietary funds are used to account for activities that are financed to a significant extent by user charges. These funds use the accrual basis of accounting and the economic resources measurement focus similar to that found in commercial enterprises. Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the governmental entity. Fiduciary funds are not reflected in the government-wide financial statement because the District cannot use these funds to finance its operations. The District uses an agency fund to account for resources held for student activities and groups. The basic fiduciary fund financial statements can be found on pages 23 and 24 of this report. Notes to the Financial Statements The notes provide additional information that is essential for a full understanding of the data provided in the districtwide and fund financial statements. The notes to the basic financial statements can be found on pages 25 to 40 of this report.

274

HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

District-wide Financial Analysis The analysis below focuses on the net position (Table 1) and changes in net position (Table 2) of the District’s governmental and business-type activities: Table 1: Summarized Data from the Statement of Net Position Governmental Activities 2014 Current assets

Capital assets Total assets Long-term debt outstanding

17,469,688

3,091,315

2014 $

15,915,699

21,175,564

19,007,014

8,666,860

5,959,322

1,497,354

201,909

1,622,986

Total

2013 $

131,005

Other liabilities Total liabilities

3,705,876

Business-type Activities

2013

407,949

2014 $

174,368

17,600,693

332,914

582,317

197,685

161,166

204,979

3,907,785

2013

249,673

3,499,264 16,090,067

21,508,478

8,864,545

1,702,333

19,589,331 6,120,488 1,872,659

10,164,214

7,582,308

402,664

410,839

10,566,878

7,993,147

9,472,243

10,361,249

131,005

174,368

9,603,248

10,535,617

Net position Invested in capital assets net of related debt Restricted

586,366

Unrestricted

952,741

Total net position

11,011,350

1,329,188 (265,731) $

11,424,706

(49,627)

(12,295)

536,739

(151,128)

9,405

801,613

(69,750) $

171,478

10,941,600

1,316,893 (256,326) $

11,596,184

Governmental Activities – Governmental activities decreased the District’s net position by $772,975. Investment in capital assets, net of related debt, decreased as a result of borrowing and depreciation expense exceeding principal payments on long-term debt and capital asset additions in the current year. At the end of the current fiscal year, the District is able to report positive balances in all three categories of governmental activities net position. Business-type Activities – Business-type activities increased the District’s net position by $118,390.

275

HARTFORD TOWN SCHOOL DISTRICT Managementâ&#x20AC;&#x2122;s Discussion and Analysis As of June 30, 2014

Table 2: Summarized Data from the Statement of Activities Business Total Primary Government 2014

Type Activities 2013

2014

Totals 2013

2014

2013

Program revenues Charges for services

1,110,313

1,411,538

4,888,802

4,200,559

5,999,115

5,612,097

Operating grants and contributions contributions

6,799,045

6,725,327

1,794,879

19,606,281

18,367,800

12,841

28,015

501,140

364,751

28,029,620

26,897,431

6,683,687

Regular education

11,285,713

10,739,991

Special education

4,724,802

4,785,120

Vocational education

110,248

117,336

Other instruction programs

540,766

533,873

557,243

9,267,121

8,629,362

1,501,024

8,593,924

8,226,351

19,606,281

18,367,800

General revenues State support Investment earnings Miscellaneous revenues Total revenues

12,847

28,034

501,140

364,751

5,701,602

34,713,307

32,599,033

2,103,652

1,968,391

13,389,365

12,708,382

1,599,951

1,498,888

6,324,753

6,284,008

Expenses

Supporting services Occupancy

On-behalf payments

1,610,661

1,429,365

110,248

117,336

524,091

1,098,009

1,057,964

1,471,533

1,348,957

10,738,654

9,978,319

178,462

83,287

178,462

83,287

1,610,661

1,429,365

1,037,654

894,162

268,993

209,129

Depreciation

994,291

855,599

43,363

38,563

Interest

268,993

209,129

Food service expense

Total expenses Increase (decrease) in net position before transfers

28,802,595

(772,975) $

27,299,775

(402,344) $

611,093

478,111

611,093

478,111

6,565,297

5,940,288

35,367,892

33,240,063

118,390

(238,686) $

(654,585) $

(641,030)

276

HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

The pie chart below represents total expenditures from government-wide funds by function:

Total Government Wide Expenses by Function Regular education

Special education

Vocational education

Other instructional programs

Supporting services

On‐behalf payments

Interest on long term debt

Food service expense

HACTC

Collaborative program expense

8% 9% 2%

33%

1% 5%

27%

14%

Financial Analysis of the District’s Funds As previously indicated, the District uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements. Governmental Funds – The focus of the District’s governmental funds is to provide information on near-term inflows, outflows and balances of spendable resources. The District reported a combined governmental fund balance of $1,486,821 at the end of fiscal year 2014. Revenues for governmental funds totaled $28,029,619. Expenditures for governmental funds totaled $30,885,060. The District also reported a $1,845,400 inflow from the issuance of debt. Of the $30,885,060 expended from the governmental fund in fiscal year 2014, $16,451,802 or 53.26% was spent for direct instructional services to students.

277

HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

The General Fund reported a decrease in fund balance this year of $271,393. Variances between anticipated and actual revenues and expenditures can be found on Schedule 1: Budgetary Comparison Schedule – General Fund on page 41. The Capital Project Fund reported a decrease in fund balance of $738,662 primarily due to the timing of new borrowing and the expenditure of prior year’s unexpended borrowing expended on capital improvements of $2,514,840. This represents a timing difference between the inflow and outflow of this resource. Proprietary Funds – The Food Service Fund reported a decrease in net position of $162,434. In 2014, the Vocational Program reported a decrease in net position of $110,510 and the Collaborative Program reported an increase in net position of $391,334. Capital Assets and Debt Administration Capital Assets – At the end of the year, the District had $39,410,428 invested in capital assets compared to $36,862,148 in the prior year. This represents a net increase of $2,548,280 over last year. The increase was primarily due to the capital outlay reported in the Capital Project Fund related to capital improvements to the District’s buildings. Following is a summary of the District’s capital assets as of June 30, 2014: Governmental Activities Retirements and Additions Transfers

Ending Balance June 30, 2013 Non-depreciable assets Construction in progress

Depreciable assets Land improvements Buildings and improvements Machinery, equipment and vehicles Less depreciation for Land improvements Buildings and improvements Machinery, equipment and vehicles Capital assets, net

2,657,467

2,514,840

5,057,057

Ending Balance June 30, 2014 $

115,250

1,066,336 26,624,612 6,143,571 33,834,519

6,951 5,057,057 26,489 5,090,497

1,073,287 31,681,669 6,170,060 38,925,016

1,066,336 14,076,697 5,433,254 20,576,287

348 809,109 184,834 994,291

1,066,684 14,885,806 5,618,088 21,570,578

15,915,699

6,611,046

5,057,057

17,469,688

278

HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

Business-type Activities Additions Retirements and and Transfers Transfers

Ending Balance June 30, 2013 Depreciable assets Equipment

370,162

Less depreciation for Equipment

195,794

Capital assets, net

174,368

361,749

43,363 $

(43,363)

133,383

370,162

239,157

Governmental Activities Retirements and Additions Transfers

Ending Balance June 30, 2013 Non-depreciable assets Construction in progress

Ending Balance June 30, 2014

227,491

131,005

Ending Balance June 30, 2014 $

267,641

Debt – At year end, the District had $7,487,500 in outstanding bonds. The District also recognized other long-term debt in the amount of $1,549,999 representing accrued sick time, unfunded pension liability and unfunded other post-retirement benefits. Following is a summary of the District’s debt as of June 30, 2014: Balance June 30, 2013

Additions

Balance June 30, 2014

Retirements

Due Within One Year

Governmental activities: General obligation bonds Dated July 31, 1996

Dated July 15, 1993 Dated July 1, 2012 Dated July 1, 2013

800,000

200,000

110,000

4,000,000

200,000

600,000

200,000 -

3,800,000

200,000

3,250,000

162,500

3,087,500

162,500

4,910,000

3,250,000

672,500

7,487,500

562,500

294,955

55,044

349,999

540,000

210,000

750,000

400,000

50,000

450,000

1,234,955

315,044

1,549,999

Other liabilities Compensated absences Unfunded other post-employment benefits Unfunded pension benefits

279

6,144,955

3,565,044

672,500

9,037,499

562,500

HARTFORD TOWN SCHOOL DISTRICT Management’s Discussion and Analysis As of June 30, 2014

Economic Factors and Next Year’s Budget The District’s elected and appointed officials considered many factors when setting the fiscal year 2015 budget for school operations. Factors included were enrollment, the economic climate, property taxes and the impact of the budget on property taxes. When adopting the budget for fiscal year 2015, the School Board took into account the aforementioned factors before recommending an expenditure budget of $26,267,189. The District’s General Fund balance is not expected to increase or decrease significantly in fiscal year 2015. Contacting the District’s Management This financial report is designed to provide our citizens, taxpayers, customers and creditors with a general overview of the District’s finances and to show the District’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact Jim Vezina the Director of Finance at 73 Highland Avenue, White River Junction, VT 05001, (802) 295-8600 or at jvezina@hartfordschools.net.

280

RESULTS OF AUSTRALIAN BALLOT ON MARCH 4, 2014 Town Moderator 1 year: Michael Kainen 1468 Selectman 3 years: Richard “Dick” Grassi 812, F. X. Flinn 730 Selectman 2 years (2 positions): Matt Bucy 877, Sandra Mariotti 684, Luke Eastman 605, Susan Foster 524 Lister 3 years: 0 Library Trustee 5 years: 0 Trustee of Public Funds 1 year: 0 Trustee of Public Funds 2 year: 0 Trustee of Public Funds 3 year: Brett Mayfield 1104 2. Shall the Town appropriate a total general fund expenditure for operating expenses of $14,543,765 of which $11,286,726 shall be raised by taxes, $3,057,039 by non-tax revenues and $200,000 by prior year surplus. (By Australian ballot) In Favor: 1092

Opposed: 498

3. Shall the Town appropriate a sum of Forty-Five Thousand Five Hundred Forty ($45,540) Dollars to Advance Transit for the purpose of providing public transportation services. (By Australian ballot) In Favor: 1300

Opposed: 320

4. Shall the Town appropriate the sum of Fifteen Thousand Two Hundred Fifty ($15,250) Dollars for the purpose of assisting various associations owning or in control of Cemeteries in said Town, to be divided as follows: Hartford Cemetery Assoc.-Seven Thousand Five Hundred ($7,500) Dollars Christian Street Cemetery Assoc.-Six Hundred ($600) Dollars Mt. Olivet and St. Anthony's Cemeteries Assoc.-Three Thousand Eight Hundred ($3,800) Dollars West Hartford Cemetery Assoc.-Nine Hundred ($900) Dollars Quechee Cemetery Assoc.-Two Thousand Four Hundred Fifty ($2,450) Dollars (By Australian ballot) In Favor: 1396

Opposed: 219

5. Shall the Town appropriate the sum of Nine Thousand Five Hundred ($9,500) Dollars to be paid to The Family Place, to help support programs which benefit Hartford residents. (By Australian ballot) In Favor: 1293

Opposed: 318

6. Shall the Town appropriate the sum of Five Thousand ($5,000) Dollars for the purpose of helping to defray the expenses of the Hartford Historical Society in collecting, conserving and displaying the Town’s history. (By Australian ballot) In Favor: 1291

Opposed: 327

7. Shall the Town appropriate the sum of Seven Thousand ($7,000) Dollars for the purpose of helping to defray the expenses of operating and maintaining Headrest's information and referral and crisis intervention services. (By Australian ballot) In Favor: 1238

Opposed: 372

8. Shall the Town appropriate the sum of Nine Thousand Nine Hundred Ninety-Five ($9,995) Dollars to help support outpatient, mental health and substance abuse services by the staff of Health Care & Rehabilitation Services, Inc. (By Australian ballot) In Favor: 1236

281

Opposed: 370

9. Shall the Town appropriate the sum of Nine Thousand ($9,000) Dollars to Southeastern Vermont Community Action (SEVCA) to assist Hartford in responding to the emergency needs of the community and providing all available and applicable services. (By Australian ballot) In Favor: 1315

Opposed: 286

10. Shall the Town appropriate the sum of Forty-One Thousand Eight Hundred Eighty Two ($41,882) Dollars to support the home health care and hospice care of patients in their homes by staff and volunteers of the Visiting Nurse Alliance of Vermont and New Hampshire, Inc. (By Australian ballot) In Favor: 1409 Opposed: 204 11. Shall the Town appropriate the sum of Two Thousand Five Hundred ($2,500) Dollars for services provided by Windsor County Partners to Hartford young people. (By Australian ballot) In Favor: 1188

Opposed: 398

12. Shall the Town appropriate the sum of Two Thousand ($2,500) Dollars to Womenâ&#x20AC;&#x2122;s Information Service (WISE) to help defray the cost of their operating budget. (By Australian ballot) In Favor: 1212

Opposed: 390

13. Shall general obligation bonds of the Town of Hartford in an amount not to exceed Nine Hundred Thousand Dollars ($900,000) be issued for the purpose of making public highway improvements, namely, design, engineering, and reconstruction of Prospect Street, and related costs, and for the payment thereof pledge the credit of the Town, including revenues generated within the Townâ&#x20AC;&#x2122;s White River Junction Tax Increment Financing District. NOTICE TO VOTERS. The legal voters of the Town of Hartford are notifies that if the increment received by the Town from any property tax source is insufficient to pay principal and interest on the indebtedness identified in Article 13 in any year for whatever reason, including a decrease in property value or repeal of the a state property tax source, unless determined otherwise at the time of such repeal, the Town shall remain liable for such debt service for the term of such indebtedness. In Favor: 1082

Opposed: 525 th

Dated at Hartford, Vermont this 4 day of March, 2014.

ATTEST: Mary E. Hill, Town Clerk

282

BOARDS AND COMMISSIONS Zoning Board of Adjustment: Steve Lagasse (2016) Frank Gado (2015)

Christopher Lowe (2016) Dennis Brown (2018)

Alice Maleski (2016)

Planning Commission: Bruce Riddle (2017) Peter Merrill (2016)

Richard Kozlowski (2018) Tobias Dayman (2015)

Robin Adair Logan (2017)

Parks & Recreation: Gene Soboleski (pending renewal) Brandon Dyke (2016)

Bonnie Fields (2015) Rob Stainton (2016)

Eliza LeBrun (2015)

Joanne Roth (2015) Brian Bare (2015)

Clare Forseth (2015) Carole Haehnel (2016)

Conservation Commission: Jonathan Bouton (2016) Shawn Kelley (2017)

MaryHutchins (2015) Janice Berger (2015)

Karen Douville (2016)

Justice of the Peace: Richard Ballou Roy Black Joe Trottier Stephanie Hillard Barbara Reed

Nancy Howe Kevin Raleigh Patricia Cook Gayle Ottmann Don Foster

F.X. Flinn Kevin Christie Daniel Fraser Susan Foster

Hartford Tree Board: Deborah Milne (2016) Diane Romano (2017) Sarah Overtly (2016)

Hartford Business Revolving Loan Fund Committee: Kevin Raleigh (2016) Greg Kennedy (2015) Dennis Driscoll, Jr. (2016) Stevan Geiger (2015)

Frank Klymn (2017)

Historic Preservation Commission: Jonathan Schechtman (2017) Robin Adair Logan (2017)

Patricia Stark (2016)

Susanne Abetti (2015)

Hartford Community Resilience Organization: Kye Cochran Laura Smith Dylan Kries Design Review Committee: Michael Davidson (2017) Evan Eccher (2015)

Jonathan Schechtman (2016)

Denise Welch-May (2015)

Sister Cities International: Brett Mayfield (2016)

Joan Ponzoni (2015)

Havah Armstrong-Walther (2016)

Town Meeting Committee: Tammy Ladd F.X. Flinn

Bill Mann Eliza Lebrun

Susanne Abetti

Energy Commission: Alan Johnson (2016) Margaret Richardson (2015)

Martha McDaniel (2017) Gary Schall (2017)

Lynn Bohi (2015) Luke Eastman (2015)

283